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Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)
[Identifikace etap vydávání odborného účetního časopisu (Mezníky vydávání časopisu Účetní listy)]

Author

Listed:
  • Vladimír Zelenka

Abstract

This paper is focused on identification of publication periods of Účetní listy, the first accounting journal in Czech language. Analysis of all published 40 volumes (i.e. 1.174 articles) comprises both bibliographic and content sections. There were recognized following periods: Period of Pazourek's Účetní listy (and Archiv), period of Účetní listy edited by Fuksa and period of Podnikové početnictví. Pazourek's period (1900-1914) is characterized by almost exclusively authorship of Pazourek, by prevalence of articles focused on accounting. Fuksa's period (1933-45) represents prevalence of tax oriented articles Podnikové početnictví period (1946-49) is characterized by return to the articles on accounting topic. There was identified also transitional period between Pazourek's and Fuksa's periods (1923-33) where were combined the characteristics of both mentioned periods.

Suggested Citation

  • Vladimír Zelenka, 2015. "Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy) [Identifikace etap vydávání odborného účetního časopisu (Mezníky vydávání časopisu Účetní l," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(2), pages 70-94.
    • Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:444:p:70-94
    DOI: 10.18267/j.cfuc.444
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    More about this item

    Keywords

    Účetní listy; Accounting Journal; Josef Pazourek; Josef Fuksa; Účetní časopis;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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