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Accounting History – the Mirror of Dynamic Economic and Social Development

Author

Listed:
  • Ni?oi (Barbu) Nicoleta

    (Valahia University of Targoviste)

  • Barbu Costel

    (Valahia University of Targoviste)

Abstract

To illustrate the social prestige or the degree of “science” that operates a profession or a scientific discipline begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research, document-based, of origins and development stages, from the first accounting notes till accounts today.

Suggested Citation

  • Ni?oi (Barbu) Nicoleta & Barbu Costel, 2012. "Accounting History – the Mirror of Dynamic Economic and Social Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1273-1276, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1273-1276
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    More about this item

    Keywords

    accounting; history; development; institutionalization;
    All these keywords.

    JEL classification:

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

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