IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v16y2021i26p46-53.html
   My bibliography  Save this article

Past And Perspective In The Development Of Accounting In The Romanian Space

Author

Listed:
  • Vlad BULÄ‚U

    (Alexandru Ioan Cuza University, Iași, Romania)

Abstract

The usefulness of studying the history of accounting can help the process of accounting harmonization and normalization and represents an element in support of the teaching process, facilitating the understanding of current processes by explaining their historical origins. In this paper, we tried to achieve a presentation of the development of Romanian accounting, in relation to its specific elements, from ancient times to the present day. At the same time, we showed the differences and convergences over time between certain trends, thoughts, theories or systems and the influence of the external context on the accounting in our country, as pointed out in historical sources. We aimed at presenting the representative stages in the history of accounting and the major changes brought by each stage.

Suggested Citation

  • Vlad BULÄ‚U, 2021. "Past And Perspective In The Development Of Accounting In The Romanian Space," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 16(26), pages 46-53, June.
    • Handle: RePEc:scm:ejafbu:v:16:y:2021:i:26:p:46-53
    as

    Download full text from publisher

    File URL: http://accounting-management.ro/getpdf.php?paperid=26_7
    Download Restriction: no
    ---><---

    More about this item

    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:scm:ejafbu:v:16:y:2021:i:26:p:46-53. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.