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A Short Incursion into the Accounting of the Middle Ages

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

Author

Listed:
  • Elena HLACIUC

    (Professor PhD, Stefan cel Mare University of Suceava, Suceava, Romania)

  • Veronica GROSU

    (Professor PhD, Stefan cel Mare University of Suceava, Suceava, Romania)

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.

Suggested Citation

  • Elena HLACIUC & Veronica GROSU, 2018. "A Short Incursion into the Accounting of the Middle Ages," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 31, pages 355-360, Editura Lumen.
    • Handle: RePEc:lum:prchap:06-31
    DOI: https://doi.org/10.18662/lumproc.86
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    More about this item

    Keywords

    Accounting history; accounting theory; double entry;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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