В статье исследуются, на основе критического анализа учетно-аналитической науки, образования и практики, актуальные направления совершенствования системы...

The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today, is the result of a long historical process, during which it was transformed from a simple registration technique of trade into a means of control and...

170 years have elapsed soon since the birth of the largest Czech financial historian Karel Peter Kheil jr. This article recalls his life and teaching efforts in the field of accounting, as well as details of the contents of his two historical books: Benedetto Cotrugli Raugeo and Valentin Menher...