INCURSIONS ON THE DEVELOPMENT OF ACCOUNTING FROM THE ANCIENT TO THE CONTEMPORARY PERIOD

Marian Socoliuc () and Cristina Gabriela Cosmulese ()
Additional contact information
Marian Socoliuc: Stefan cel Mare University of Suceava, Romania
Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2018, vol. 18, issue 1(27), 128-133

Abstract: This paper aims, firstly, awareness regarding the discussion items on the accounting origin, in space and time, in single entry and double-entry and the central influence of the of the ancient, classical and modern age on the economy and on the accounting methods development, that are the result of the "economic thinking rationality". In the second part of the paper, for a better understanding of the accounting evolution, we realized a division of this process in stages from which it results that the art of accounting develops over the years and decades after the middle ages, followed by the period of the commercial arithmetic birth and the double-entry accounting, followed by a period in which the accounting begins to deal with theoretical issues and to amplify its own research area, to finally become one of the main functions of the enterprise economy. Regarding the process of shaping the group of facts and category of phenomena, that the accountancy will take into account, we can state that three major periods can be established, namely: the first period is until the first printed paper "Arithmetica, Geometria, Proportioni et Proportionality" by Luca Pacioli; the second period ends until the appearance, in 1795, of Edmond Degranges's work - "La tenue des livres rendue facile"; and the next period, the third, lasts until nowadays.

Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://seap.usv.ro/annals/arhiva/USVAEPA_VOL.18,ISSUE_1(27),2018_fulltext.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:18:y:2018:i:1(27):p:128-133

Access Statistics for this article

The USV Annals of Economics and Public Administration is currently edited by Editura Universitatii Stefan cel Mare din Suceava

More articles in The USV Annals of Economics and Public Administration from Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ().