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
Materias:	wax tablets clean wealth ledger simple entry double entry Economic history and conditions HC10-1085 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/9e99da1d2c44487285e8b961188a879a
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spelling	oai:doaj.org-article:9e99da1d2c44487285e8b961188a879a2021-11-26T12:59:44ZThe Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking2668-892110.37945/cbr.2021.10.01https://doaj.org/article/9e99da1d2c44487285e8b961188a879a2021-11-01T00:00:00Z https://www.ceccarbusinessreview.ro/the-beginning-of-accounting-the-emergence-and-evolution-of-the-romanian-accounting-thinking-a162d/download-PDF/ https://doaj.org/toc/2668-8921While 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.Elena STĂNCIULESCUThe Body of Expert and Licensed Accountants of Romania articlewax tabletsclean wealthledgersimple entrydouble entryEconomic history and conditionsHC10-1085FinanceHG1-9999ENROCECCAR Business Review, Vol 2, Iss 10, Pp 3-8 (2021)
institution	DOAJ
collection	DOAJ
language	EN RO
topic	wax tablets clean wealth ledger simple entry double entry Economic history and conditions HC10-1085 Finance HG1-9999
spellingShingle	wax tablets clean wealth ledger simple entry double entry Economic history and conditions HC10-1085 Finance HG1-9999 Elena STĂNCIULESCU The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
description	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.
format	article
author	Elena STĂNCIULESCU
author_facet	Elena STĂNCIULESCU
author_sort	Elena STĂNCIULESCU
title	The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
title_short	The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
title_full	The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
title_fullStr	The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
title_full_unstemmed	The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
title_sort	beginning of accounting. the emergence and evolution of the romanian accounting thinking
publisher	The Body of Expert and Licensed Accountants of Romania
publishDate	2021
url	https://doaj.org/article/9e99da1d2c44487285e8b961188a879a
work_keys_str_mv	AT elenastanciulescu thebeginningofaccountingtheemergenceandevolutionoftheromanianaccountingthinking AT elenastanciulescu beginningofaccountingtheemergenceandevolutionoftheromanianaccountingthinking
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The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking

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