A Short Incursion into the Accounting of the Middle Ages

Elena Hlaciuc () and Veronica Grosu ()
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Elena Hlaciuc: Professor PhD, Stefan cel Mare University of Suceava, Suceava, Romania
Veronica Grosu: Professor PhD, Stefan cel Mare University of Suceava, Suceava, Romania

Chapter 31 in The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania, 2018, vol. 6, pp 355-360 from Editura Lumen

Abstract: The present paper is intended to illustrate a period of complete significance in which, from a doctrinal point of view, accounting has been marked by two major phenomena, namely, the definitive setback of the theory centered on the value accounts and on the patrimonial system, therefore the decline of accounting as scientific discipline, and the rise of the business economy, in close connection with renouncing to the patrimony optic and focusing on performance or revenue.

Keywords: Accounting history; accounting theory; double entry (search for similar items in EconPapers)
JEL-codes: F2 F3 H7 O1 O3 (search for similar items in EconPapers)
Date: 2018
ISBN: 978-1-910129-18-0
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Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:06-31

DOI: 10.18662/lumproc.86

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