From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)

doi:10.18267/j.efaj.96

European Financial and Accounting Journal 2013, 8(1):67-84 | DOI: 10.18267/j.efaj.96

From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)

Vladimír Zelenka¹, Marie Zelenková²: ¹ Doc. Ing. Vladimír Zelenka, Ph.D. - associate professor; Department of Financial Accounting and Auditing, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3; .; ² Ing. Marie Zelenková, Ph.D. - assistant professor; Department of Financial Accounting and Auditing, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3; .

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes of that time. Firstly, it is a subject to tradition, and then also the political order. It results in the transition from the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal characteristics based on the Anglo-Saxon model of accounting, it was unable to operate efficiently in terms of collectivist economies of the communist regime, i.e. neither in Czechoslovakia.

Keywords: Accounting History, Czechoslovak Accounting, Socialist Accounting

JEL classification: M41

Published: March 1, 2013 Show citation

Zelenka, V., & Zelenková, M. (2013). From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two). European Financial and Accounting Journal, 8(1), 67-84. doi: 10.18267/j.efaj.96

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