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The Studentships Like Dimension Of Social Accounting


  • Iuliana Cenar

    (Associate Professor, Head of Finance-Accounting Department at the "1 Decembrie 1918" University)


About the human resource and its role at the level of any entity it has been wrote (justified) very much. In the same time the idea of social accounting takes place more and more in the Romanian perception of accounting. Human and fascinating by its designation, the subjects of this form of “science accounts” should be near employees, students, scholars, unemployed, pensioners, the owners of social security, etc. The students are the starting point in this problem, because they support this idea, and they are one of that matrix strength of the changing in the system of education, but also of the entire society. They have the dynamism and the enthusiasm to make these changes in reality. One of the material forms to motivate the students performance is the studentship. This is an important element in students’ performance, but also a way of social protection for poor students. The study “The studentships like dimension of social accounting” justify the necessity in which the students are a segment of social accounting, presents the characteristics and the typology of studentships at the level of higher education establishments, founding sources, the accounting instrumentation accompanied by necessary technical support. A little step, but maybe important, in the shape size of human side in accounting, the social side.

Suggested Citation

  • Iuliana Cenar, 2009. "The Studentships Like Dimension Of Social Accounting," Romanian Economic Business Review, Romanian-American University, vol. 4(4), pages 65-78, Winter.
  • Handle: RePEc:rau:journl:v:4:y:2009:i:4:p:65-78

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    Cited by:

    1. Holt Gheorghe, 2015. "Accounting Of The Settlements With Students In Higher Education Institutions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 226-230, February.


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