What is it about?

The paper focuses on the content and role of Polish factory accounting textbooks published in the 19th century, i.e., in a period in which Poland did not exist on the political map of Europe, while Polish society engaged in various forms of activity aimed at preserving its national identity as well as regaining independence. The objective of this paper is to present methods of record keeping and cost calculation in manufacturing enterprises as prescribed by the authors of 13 factory accounting textbooks published the in the Polish language in this period.

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Why is it important?

I argue that the publishing of accounting textbooks in Polish in the 19th century was one of the forms of implementing the concept of “organic work”, understood as a non-political fight to preserve the Polish identity through striving for the economic superiority of Polish enterprises, the development of science and education, and social work. This paper contributes to the current literature on resistance to an empire through accounting.


Writing this article was a long but fascinating journey for me. Thanks to the opinions and suggestions of two anonymous reviewers, I was able to deepen my knowledge in the field of accounting history.

Professor Anna Szychta
University of Lodz, Faculty of Management, Poland

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This page is a summary of: An examination of nineteenth-century Polish handbooks on factory accounting, Accounting History, January 2019, SAGE Publications, DOI: 10.1177/1032373218820704.
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