THE ACCOUNTANT PROFESSION: EVOLUTION AND RUPTURES. THE BIRTH OF THE ACCOUNTING PARADIGM

Rusalim Petris and Elena Hlaciuc ()
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Rusalim Petris: “Stefan cel Mare” University of Suceava, Romania
Elena Hlaciuc: “Stefan cel Mare” University of Suceava, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2010, vol. 10, issue 2(12), 217-227

Abstract: The paradigm is a widely accepted mental construction that provides a community or a society with a longtime basis, used to create an identity for itself and thus to solve problems or tasks. Paradigms understood as illustrative researches, as real examples of formulations and solutions to scientific problems, are the basis of the scientists agreement on the fundamentals, which distinguishes any mature scientific research. They are universally recognized scientific achievements that for a time, problems and solutions model offer exemplary problems and solutions for a community of practitioners. The study focuses on the accounting paradigm, offering reflections on the current size, on the horizon of its development, including signs which may lead to the question whether we need to change the paradigm or not.

Keywords: accountant profession; evolution; accounting paradigm; practitioners; scientific research (search for similar items in EconPapers)
Date: 2010
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