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Important stages in the development of Romanian accounting profession (from 1800 up to now)


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  • Tiron Tudor, Adriana
  • Mutiu, Alexandra


El conocimiento de la historia ayuda a entender el presente y a predecir el futuro. Al aplicar esta afirmación a la profesión contable, nuestro propósito es contribuir al conocimiento de la historia de la profesión contable en Rumania, a través de una investigación documental e historiográfica. Existe muy poca documentación en Rumania en relación con los momentos clave de la historia de la profesión contable en Rumania tanto en el contexto socio-económico como político del país. The knowledge of history helps to understand the present and to predict the future. Appling this statement to accounting profession, our intention is to contribute at the knowledge of the Romanian accounting profession history using documentary research and historiography research. About the Romanian accounting profession history there is a lack of papers concerning the key moments of the accounting profession in the socio-economic and political context of the country.

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Bibliographic Info

Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

Volume (Year): (2007)
Issue (Month): 6 (June)
Pages: 183-199

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Handle: RePEc:dec:articl:2004-09:183-199

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Keywords: Profesión contable; historia; Rumania. Accounting profession; history; Romania.;


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Cited by:
  1. Huian, Maria Carmen, 2009. "Some considerations on accounting for pawnshops in Romania," MPRA Paper 15536, University Library of Munich, Germany.


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