Please use this identifier to cite or link to this item:
Zelenka, Vladimír
Zelenková, Marie
Year of Publication: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 8 [Year:] 2013 [Issue:] 2 [Pages:] 7-20
In the period between 1953 – 1965 the system of Book-Keeping Evidence of the National-Economic Evidence was used in Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two developmental stages) differed mainly by how to integrated financial accounting system and financial and cost center accounting. After the fall of communism in 1989 and the beginning of economic changes, a slightly modified accounting system from before 1990 is being used. It was only in 1993 that the financial system is replaced by a completely new one, based on French accounting.
Accounting History
Czechoslovak Accounting
Socialist Accounting
Persistent Identifier of the first edition: 
Document Type: 

Files in This Item:

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.