The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking

While celebrating a centenary of regulation of the accounting profession in Romania, it is worth remembering the forefathers of the Romanian accounting literature, as well as the first types of accounting, starting from knotted ropes, stringed beads, strings, wax tablets, to simple batch entry accou...

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Autor principal: Elena STĂNCIULESCU
Formato: article
Lenguaje:EN
RO
Publicado: The Body of Expert and Licensed Accountants of Romania 2021
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Acceso en línea:https://doaj.org/article/9e99da1d2c44487285e8b961188a879a
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Sumario:While celebrating a centenary of regulation of the accounting profession in Romania, it is worth remembering the forefathers of the Romanian accounting literature, as well as the first types of accounting, starting from knotted ropes, stringed beads, strings, wax tablets, to simple batch entry accounting, then double entry accounting with all the rules and principles implemented today. We can say that only in its full temporal dimension does accounting acquire full meaning and allows a more accurate assessment of its value.