Zavádění kamerální systematiky u zeměpanských správních institucí na Moravě
| Title in English | The introduction of the cameral system in the political administrative institutions in Moravia |
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| Authors | |
| Year of publication | 2023 |
| Type | Article in Periodical |
| Magazine / Source | Archivní časopis |
| MU Faculty or unit | |
| Citation | |
| Web | https://www.mvcr.cz/clanek/archivni-casopis.aspx?q=Y2hudW09MQ%3d%3d |
| Keywords | cameral budget; cameral accounting; state administration; Moravia |
| Description | The article deals with the introduction of the cameral budget at the state administration offices in Moravia in 1748 and its application from the military year 1749. Its main feature was stability, based on fixed income and expenditure. A decisive part of the budget was a binding salary system for staff, which did not allow for additional expenditure beyond what was planned. The firm framework of the budgets raises the question of whether cameral acounting was used in its application. |