PARADIGM OF ACCOUNTING CHANGE

Constan?a Iacob and Marin Mirea
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Constan?a Iacob: University of Craiova, Faculty of Economics and Business Administration
Marin Mirea: University of Craiova, Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2016, vol. 1, issue 44, 113-124

Abstract: The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

Keywords: accounting; quality; social game; outsourcing; public (search for similar items in EconPapers)
JEL-codes: M20 M40 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2016:i:44:p:113-124

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