PAST AND PERSPECTIVE IN THE DEVELOPMENT OF ACCOUNTING IN THE ROMANIAN SPACE

Vlad Bulä‚u ()
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Vlad Bulä‚u: Alexandru Ioan Cuza University, IaÈ™i, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 16, issue 26, 46-53

Abstract: The usefulness of studying the history of accounting can help the process of accounting harmonization and normalization and represents an element in support of the teaching process, facilitating the understanding of current processes by explaining their historical origins. In this paper, we tried to achieve a presentation of the development of Romanian accounting, in relation to its specific elements, from ancient times to the present day. At the same time, we showed the differences and convergences over time between certain trends, thoughts, theories or systems and the influence of the external context on the accounting in our country, as pointed out in historical sources. We aimed at presenting the representative stages in the history of accounting and the major changes brought by each stage.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:16:y:2021:i:26:p:46-53

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