文章基本信息

标题：THE ACCOUNTANT PROFESSION: EVOLUTION AND RUPTURES. THE BIRTH OF THE ACCOUNTING PARADIGM
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作者：Petris, Rusalim ; Hlaciuc, Elena
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：2(12)
页码：217-227
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The paradigm is a widely accepted mental construction that provides a community or a society with a longtime basis, used to create an identity for itself and thus to solve problems or tasks. Paradigms understood as illustrative researches, as real examples of formulations and solutions to scientific problems, are the basis of the scientists agreement on the fundamentals, which distinguishes any mature scientific research. They are universally recognized scientific achievements that for a time, problems and solutions model offer exemplary problems and solutions for a community of practitioners. The study focuses on the accounting paradigm, offering reflections on the current size, on the horizon of its development, including signs which may lead to the question whether we need to change the paradigm or not.
关键词：accountant profession; evolution; accounting paradigm; practitioners; scientific research