Evolution of Cameral Accounting
Abstrakti
Cameral accounting represents a specific
accounting theory, developed for use by
governmental organizations. Historically, it has
strongly influenced governmental accounting in
Continental European countries (particularly the
German speaking countries) as well as the
Nordic countries, including Finland and Norway.
Furthermore, this particular accounting theory
has much to offer researchers and practitioners
currently involved in further developments of
governmental accounting.
Cameral accounting is, however, known to a
limited extent only beyond the German speaking
countries. Therefore, the purpose of the article
is to present the evolution of this particular
accounting theory, making it possible to use
cameral accounting thinking in further
developments of governmental accounting
around the wo
