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Significant Historic Reference Points on Accountancy at Global Level

Author

Listed:
  • Cîndea Moise

    () („Petre Andrei” University of Iasi)

  • Durdureanu Corneliu

    () („Petre Andrei” University of Iasi)

  • Ciurariu Gabriela

    () („Petre Andrei” University of Iasi)

Abstract

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy from the fifteenth century to the twentieth century, that is from the emergence of the various forms of writing and paper discovery to the use of logismography and, further on, the elaboration of balance sheet theories. It also seeks to emphasize the way various schools of accounting thinking regarded accountancy at different moments in history. The paper is divided into six different parts (except introduction and conclusions), each part corresponding to a certain period in accounting history

Suggested Citation

  • Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011. "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 401-406, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:401-406
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    Keywords

    accountancy; double-entry accounting; accounting theories; logismography; balance sheet.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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