IDEAS home Printed from https://ideas.repec.org/a/pts/journl/y2019i1p43-48.html
   My bibliography  Save this article

Aspects Concerning The Evolution Of The Romanian Accounting Thinking

Author

Listed:
  • Marian TAICU

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

Abstract

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
    as

    Download full text from publisher

    File URL: http://economic.upit.ro/repec/pdf/2019_1_5.pdf
    Download Restriction: no

    More about this item

    Keywords

    Accounting; History; Evolution.;

    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

    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:pts:journl:y:2019:i:1:p:43-48. 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: (Logica Banica). General contact details of provider: http://edirc.repec.org/data/fepitro.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.

    We have no references for this item. You can help adding them by using 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.