THE CAMERALISTIC METHOD OF ACCOUNTING: A HISTORICAL NOTE

This paper has three purposes: (1) to describe concisely the nature and the form of the Cameralistic method of accounting; (2) to evaluate the historical significance of the method in the light of the more general movement of mercantilism which prevailed at the time of its development, and (3) to discuss briefly the role and contribution which the method has made to the development of financial accounting techniques. The Cameralistic method is shown to have an integral stewardship system of admirable perfection, given its single entry base.