Diversity and Consensus on the Status of Accounting

Niþoi (Barbu) Nicoleta (), Barbu Costel () and Nistor Ion ()
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Niþoi (Barbu) Nicoleta: Valahia University of Targoviste
Barbu Costel: Valahia University of Targoviste
Nistor Ion: Valahia University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1405-1409

Abstract: The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today, is the result of a long historical process, during which it was transformed from a simple registration technique of trade into a means of control and provision, and then into an instrument of management and information provider for a wide range of users, from management to shareholders and external collaborators of the company, as a basis for decisions-making related to the unit.

Keywords: accounting language; accounting science; accounting technique; accounting art (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1405-1409

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