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An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review


  • Teodora Viorica Farcas


  • Adriana Tiron Tudor



This work is a literature review which tries to track the past of accounting history. The study goes from general to particular, from international to national. The paper is based on historiography works. It presents the development of accounting history in continental Europe and it attempts to present which were the main characteristics of accounting history in time, its role and the used framework. Nevertheless this paper investigate the place of accounting history from Romania in the international context and which were the main international influences in this type of research from our country. We identified the accounting history works from Romanian literature, its authors and the subjects that are treated.

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  • Teodora Viorica Farcas & Adriana Tiron Tudor, 2015. "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 14-27, September.
  • Handle: RePEc:khe:journl:v:7:y:2015:i:3:p:14-27

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    References listed on IDEAS

    1. Tiron Tudor, Adriana & Mutiu, Alexandra, 2007. "Important stages in the development of Romanian accounting profession (from 1800 up to now)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 6, pages 183-199, June.
    2. E. Barbu & Nicoleta Farcane & Adina Popa, 2012. "Critical Analysis of Developments in Romanian Accounting during the 20th Century: A Neo-Institutional Approach," Post-Print halshs-00788939, HAL.
    3. Brigitte Eierle, 2005. "Differential reporting in Germany - A historical analysis," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 279-315.
    4. Reiner Quick, 2005. "The formation and early development of German audit firms," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 317-343.
    5. Georg Vogeler, 2005. "Tax accounting in the late medieval German territorial states," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 235-254.
    6. Lino Cinquini & Alessandro Marelli, 2007. "Accounting History Research in Italy, 1990-2004: An Introduction," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 1-9.
    7. Jean-Guy Degos & Richard Mattessich, 2006. "Accounting research in the French language area – second half of the 20th century," Review of Accounting and Finance, Emerald Group Publishing, vol. 5(4), pages 423-442, November.
    8. Quick, Reiner, 2005. "The formation and early development of German audit statements," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 26486, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    9. Teodora Farcas & Adriana Tiron Tudor & Dumitru Matis & Tony Tinker, 2012. "European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(4), pages 466-479.
    10. Corinna Treisch, 2005. "Taxable treatment of the subsistence level of income in German Natural Law," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 255-278.
    11. Elena M. Barbu & Nicoleta Farcane & Adina Popa, 2012. "Critical analysis of developments in Romanian accounting during the 20th century: a neo-institutional approach," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 175-193.
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    Cited by:

    1. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, Open Access Journal, vol. 9(1), pages 1-23, December.

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    More about this item


    Accounting history; accounting evolution; accounting literatureJournal: Knowledge Horizons - Economics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N00 - Economic History - - General - - - General


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