IDEAS home Printed from https://ideas.repec.org/a/khe/journl/v7y2015i3p14-27.html
   My bibliography  Save this article

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

Author

Listed:
  • Teodora Viorica Farcas

    ()

  • Adriana Tiron Tudor

    ()

Abstract

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.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: http://orizonturi.ucdc.ro/arhiva/khe-vol7-nr3-2015/Farcas-Teodora_Tiron-Adriana.pdf
    Download Restriction: no

    File URL: http://orizonturi.ucdc.ro/arhiva/khe-vol7-nr3-2015/Farcas-Teodora_Tiron-Adriana.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    2. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    3. Meuwissen, Roger & Quick, Reiner, 2019. "The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    4. Vlad‐Andrei Porumb & Abe De Jong & Carel Huijgen & Teye Marra & Jan Van Dalen, 2021. "The Effect of Auditor Style on Reporting Quality: Evidence from Germany," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 1-26, March.
    5. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carità apostolica in Brescia," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    6. Graham, Cameron & Grisard, Claudine, 2019. "Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 32-51.
    7. Huian, Maria Carmen, 2009. "Some considerations on accounting for pawnshops in Romania," MPRA Paper 15536, University Library of Munich, Germany.
    8. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    9. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.
    10. Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Spanò, 2014. "I Razionali della Gran Corte de’ Conti di Napoli durante l’ultimo periodo borbonico," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 57-78.
    11. Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
    12. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    13. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    14. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    15. Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.
    16. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.
    17. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
    18. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.

    More about this item

    Keywords

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:7:y:2015:i:3:p:14-27. See general 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: (Adi Sava). General contact details of provider: https://edirc.repec.org/data/ffucdro.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.