AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS

Radu-Daniel Loghin

CrossCultural Management Journal, 2016, issue 2, 125-131

Abstract: 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)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:journl:y:2016:i:10:p:125-131

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