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Aspects Concerning The Evolution Of The Romanian Accounting Thinking


  • Marian TAICU

    (Faculty of Economics and Law, University of Pitesti, Romania)


The accounting profession serves the general interest and contributes to the development of the economy through the quality of the works performed. This paper aims to present some benchmarks for the evolution of the accounting thinking in Romania, from the earliest times to the present. The limited space of this article has determined a synthetic approach to the main aspects that have marked the science and practice in the Romanian accounting field. In the last part of the paper, the main potential directions of development of the Romanian accounting for the next period are reviewed.

Suggested Citation

  • Marian TAICU, 2019. "Aspects Concerning The Evolution Of The Romanian Accounting Thinking," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(1), pages 43-48.
  • Handle: RePEc:pts:journl:y:2019:i:1:p:43-48

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    Accounting; History; Evolution.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists


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