期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2010
卷号：10
期号：Special
页码：242-259
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The beginning of accounting can be understood as representing an answer to the social command launched by the economical-social life. The model, Economical-social activity > Technique (Art) > Science acted for a long time in accounting. The knowledge domain revolution generated its changing into: Science > Technique (Art) > Economical-social activity. Starting from here, the study presents the series of conclusions reached by the authors in interpreting the dimensions of accounting as: technique, art, science. The finally of the study presents the current accounting paradigm in its meaning, an exemplary scientific achievement.
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