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THE CAMERALISTIC METHOD OF ACCOUNTING: A HISTORICAL NOTE
Author(s) -
Filios Vassilios P.
Publication year - 1983
Publication title -
journal of business finance and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.282
H-Index - 77
eISSN - 1468-5957
pISSN - 0306-686X
DOI - 10.1111/j.1468-5957.1983.tb00444.x
Subject(s) - mercantilism , perfection , stewardship (theology) , accounting , economics , epistemology , political science , philosophy , law , politics , market economy
This paper has three purposes: (1) to describe concisely the nature and the form of the Cameralistic method of accounting; (2) to evaluate the historical significance of the method in the light of the more general movement of mercantilism which prevailed at the time of its development, and (3) to discuss briefly the role and contribution which the method has made to the development of financial accounting techniques. The Cameralistic method is shown to have an integral stewardship system of admirable perfection, given its single entry base.