AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS
CrossCultural Management Journal, 2016, issue 2, 125-131
Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. For the purpose of this paper, an etymological analysis was performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries.
Keywords: Chart of accounts; Linguistics; Accounting; Moldova (search for similar items in EconPapers)
JEL-codes: M40 M41 Z19 (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:cmj:journl:y:2016:i:10:p:125-131
Access Statistics for this article
CrossCultural Management Journal is currently edited by Fundația Română pentru Inteligența Afacerii
More articles in CrossCultural Management Journal from Fundația Română pentru Inteligența Afacerii, Editorial Department
Bibliographic data for series maintained by Serghie Dan ().