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Considerations Regarding The Evolution Of Accounting

Author

Listed:
  • Iuliana CENAR

    (D.,†1st December 1918†University of Alba Iulia)

  • Adriana Mihaela CIULA

    (Ph.D.c.,†1st December 1918†University 1918†of Alba Iulia)

Abstract

To demonstrate and substantiate its scientific character, researchers and authors in the field of accounting have formulated and reformulated concepts, principles and rules regarding the accounting's object of study. In an attempt to understand the role of accounting, scholars have developed theories from different perspectives. It is not surprising, therefore, that different approaches to theory have, over time, led to multiple interpretations of the practice of accounting. This study explores the evolution of accounting and the role it has played in social life through a comprehensive review of national and international literature in the field. This review entailed a critical evaluation of the knowledge gained in the field. It addresses the internal contradictions in the theoretical system that is the scientific basis of accounting and the dynamics of which are permanently anchored in economic and social events.

Suggested Citation

  • Iuliana CENAR & Adriana Mihaela CIULA, 2021. "Considerations Regarding The Evolution Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-8.
    • Handle: RePEc:alu:journl:v:1:y:2021:i:23:p:8
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    Keywords

    accounting; accounting theory; globalisation; integrated thinking; digitalisation;
    All these keywords.

    JEL classification:

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

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