IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v2y2021i10p3-8.html
   My bibliography  Save this article

The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

While celebrating a centenary of regulation of the accounting profession in Romania, it is worth remembering the forefathers of the Romanian accounting literature, as well as the first types of accounting, starting from knotted ropes, stringed beads, strings, wax tablets, to simple batch entry accounting, then double entry accounting with all the rules and principles implemented today. We can say that only in its full temporal dimension does accounting acquire full meaning and allows a more accurate assessment of its value.

Suggested Citation

  • Elena STĂNCIULESCU, 2021. "The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 3-8, October.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:10:p:3-8
    DOI: 10.37945/cbr.2021.10.01
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-beginning-of-accounting-the-emergence-and-evolution-of-the-romanian-accounting-thinking-a162d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-beginning-of-accounting-the-emergence-and-evolution-of-the-romanian-accounting-thinking-a162a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2021.10.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    wax tablets; clean wealth; ledger; simple entry; double entry;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:2:y:2021:i:10:p:3-8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.