Accounting History – the Mirror of Dynamic Economic and Social Development

Ni?oi (Barbu) Nicoleta () and Barbu Costel ()
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Ni?oi (Barbu) Nicoleta: Valahia University of Targoviste
Barbu Costel: Valahia University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1273-1276

Abstract: To illustrate the social prestige or the degree of “science” that operates a profession or a scientific discipline begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research, document-based, of origins and development stages, from the first accounting notes till accounts today.

Keywords: accounting; history; development; institutionalization (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1273-1276

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