文章基本信息

标题：THE ARISE OF THE ACCOUNTING PROFESSION IN ROMANIA – AN OVERVIEW OF THE KEY FACTORS
本地全文：下载
作者：Muţiu Alexandra --- Tiron Tudor Adriana --- T. Mihaly Street no. - ; Cluj Napoca, Romania ; Tel: .. 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：469-472
出版社：University of Oradea
摘要：The study is developed based on Romanian accounting profession¡¯s historical research and the method used is historiography research. The importance of the topic came to fill up the lack of papers in history accounting field regarding the birth of accounting profession in the socio-economic and political context of our country. We analyze and pointed out the first step made by accountants for the accountancy profession in the late of XIX by investigating the magazines of that time, the role played by different graduates¡¯ organizations and not at last the research done by specialists in this field.
关键词：historical perspectives, accounting profession, accounting journals, accounting regulations