Open Access„Miesięcznik dla buchalteryi” – the first Polish professional journal in the field of bookkeeping
Author(s) -
Anna Olewnik
Publication year - 2018
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0012.0382
Subject(s) - bookkeeping , context (archaeology) , field (mathematics) , subject (documents) , accounting , period (music) , political science , sociology , history , library science , economics , computer science , art , archaeology , mathematics , pure mathematics , aesthetics
The aim of the article is to present the first Polish professional journal in the field of bookkeeping pub-lished in Lviv in the 19th century, which was the source of knowledge for the accountants of that time. As a research method, critical analysis of source materials and literature of the subject has been used. The article discusses the layout, structure and content of the journal, making a division into two sections: bookkeeping and trade skills. Analysis of chosen articles allows identification of accounting issues ad-dressed in that period and the recipients of the journal. The content of the journal is discussed in the context of socio-economic changes in Galicia at the turn of the 19th century.