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The Relationship Between The Development Of The Higher Education In Romania And The Accounting Profession

Author

Listed:
  • Teodora Viorica Farcas

    (Babes-Bolyai University of Cluj-Napoca Romania)

  • Adriana Tiron Tudor

    (Babes-Bolyai University of Cluj-Napoca Romania)

Abstract

This paper wants to highlights the relation between the development ofaccounting in Romania and the accounting profession. The development of the accountingeducation is related with the economical development as well as the profession. Havingintellectuals that are preoccupied of accounting we will have the need of having a recognizedgroup. The Body of Charted Accountants was correlated with the appearance of the secondAcademy of Industrial Studies in Romania and only after the Unification.We could see that the ones that initiate the organization of the accounting profession inRomania were the Alumni of the Commercial Schools.

Suggested Citation

  • Teodora Viorica Farcas & Adriana Tiron Tudor, 2012. "The Relationship Between The Development Of The Higher Education In Romania And The Accounting Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-4.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:4
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    References listed on IDEAS

    as
    1. Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu, 2007. "An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 169-206, December.
    2. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    3. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
    4. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    5. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    6. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
    7. Adela Deaconu, 2012. "Accounting models and influential factors in post-communist Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 194-216.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    schools of commerce; accounting profession; Academy; alumni;

    JEL classification:

    • B25 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Historical; Institutional; Evolutionary; Austrian; Stockholm School

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