The preserved correspondence of Božena Němcová can be used as a source for an analysis of her attitude to her children. The letters enable us to reflect if these attitudes diverged from the conventions of the time, to what degree her personal experiences reflected in her raising of the children and what priorities she envisioned for them. The principles Němcová quoted can be to a certain degree seen as representing a clash of only slowly changing social norms (i.e. the notion of the patriarchal family with father-provider) and the rapidly changing social and economic reality. Němcová herself was forced to submit to the economic situation of her family and through her own income tried to improve its situation. As for the raising of the children, she mostly advocated traditional views. However, we can consider modern her conviction of the importance of first-rate education, without regard to gender. As for the future professions of her children, she viewed this question in a practical way, considering the possibilities for professional fulfilment and salary. There is a marked difference in the approach of Němcová to her sons and to her only daughter, influenced of course by the fact of their greater or shorter distance from home, but also probably by certain traditional and gender-stereotypical thinking. The educational style of Němcová should not be considered liberal, as she most often reminded her children of their duties, moral principles, obedience, respect and responsibility.
The aim of the article is to explain the transformation of accounting with reference to two Moravian cities, Olomouc and Uničov, between the mid-18th and 19th centuries. The article summarizes the concept of cameralism, the practical reasons for accounting reforms at the central level of the monarchy, and the beginnings of cameral accounting in the second half of the 18th century. The first legislation on the introduction of cameral accounting in municipal government dates from 1768; however, even after that year and indeed until 1922, individual cities continued to have a major influence on the specific form of accounting they used. Although sources from the end of the 18th and the first half of the 19th century are preserved only fragmentally, the main change in Olomouc and Uničov, as well as in towns in the Czech borderland studied by Petr Cais, happened around 1850, when the cities started accepting printed forms that remained in use for almost a century. In 1922, binding rules for accounting and cash desk service were published, but this had little effect on the accounting records of Olomouc and Uničov. Their journals and main accounting books maintained approximately the same form and structure regardless of this turning point. Neither did they reflect the various changes in the political system of the Czech state, up until the end of World War II. From this point of view, the cameral accounting technique designed by Enlightenment economists can be seen as a fundamental contribution to the modernization of accounting in our territory.