ASPECTS CONCERNING THE EVOLUTION OF THE ROMANIAN ACCOUNTING THINKING
Marian Ţaicu ()
Scientific Bulletin - Economic Sciences, 2019, vol. 18, issue 1, 43-48
The accounting profession serves the general interest and contributes to the development of the economy through the quality of the works performed. This paper aims to present some benchmarks for the evolution of the accounting thinking in Romania, from the earliest times to the present. The limited space of this article has determined a synthetic approach to the main aspects that have marked the science and practice in the Romanian accounting field. In the last part of the paper, the main potential directions of development of the Romanian accounting for the next period are reviewed.
Keywords: Accounting; History; Evolution. (search for similar items in EconPapers)
JEL-codes: A11 M40 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2019:i:1:p:43-48
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