The Accountant Profession: Evolution And Ruptures. The Birth Of The Accounting Paradigm
AbstractThe paradigm is a widely accepted mental construction that provides a community or a society with a longtime basis, used to create an identity for itself and thus to solve problems or tasks. Paradigms understood as illustrative researches, as real examples of formulations and solutions to scientific problems, are the basis of the scientists agreement on the fundamentals, which distinguishes any mature scientific research. They are universally recognized scientific achievements that for a time, problems and solutions model offer exemplary problems and solutions for a community of practitioners. The study focuses on the accounting paradigm, offering reflections on the current size, on the horizon of its development, including signs which may lead to the question whether we need to change the paradigm or not.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.
Volume (Year): 10 (2010)
Issue (Month): 2(12) (December)
accountant profession; evolution; accounting paradigm; practitioners; scientific research;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.