Bunget, Ovidiu-Constantin and Farcane, Nicoleta and Dumitrescu, Alin-Constantin and Popa, Adina (2009): The accounting profession and professionist in romania.
Download (136kB) | Preview
An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as an association of graduates, subsequently organized as an association of public interest. The character of a liberal profession could occur whenever the market economy worked. The political and social changes of the mid-20th century generated a decrease of the economic importance of professional accounting mechanisms, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise. Actually, the political events of 1989 led to a return to a period interrupted, about 50 years before. But the size and economic specificities were much different. This caused a rethinking of the accounting expert’s position, divisions in the accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax Consultants, etc.).
|Item Type:||MPRA Paper|
|Original Title:||The accounting profession and professionist in romania|
|Keywords:||accountants, audit, Romanian Chamber of Auditor, Romanian Body of Experts and Chartered Accountants|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M40 - General|
|Depositing User:||Ovidiu-Constantin Bunget|
|Date Deposited:||06. Nov 2009 05:57|
|Last Modified:||12. Feb 2013 18:27|
1. Bunget, O. – „Repere ale evoluţiei contabilităţii”, Editura Mirton, Timişoara, 2004,
2. Colasse, B., - „Contabilitate generală”, Publishing house Moldova, Iaşi, 1995,
3. Calu, D.A., - „Istorie şi dezvoltarea contabilităţii în România“ doctoral thesis, Bucureşti, 2004,
4. Carmona, S., - „Accounting history research and its diffusion in an international context“, Accounting History, 2004, Vol. 9, No. 3,
5. Demetrescu, C. G., - „Istoria contabilităţii” Publishing house Antichitatea, Bucureşti, 1930,
6. Drăgănecu Brateş, P., - „Precursori români în contabilitate“, No publishing house available, Bucuresti, 1941,
7. Evian, I.N., - „Contabilitatea dublă“, No publishing house available, Bucureşti, 1946,
8. Gray, J. T., Clegg, S. R., - „How do professions form, organize and change?“, AEGIS Working Paper, 2003,
9. Ionaşcu, I., - „Epistemologia contabilităţii“, Publishing house, Economică, Bucureşti, 1997,
10. Mutiu, A., Tiron Tudor, A. Ienciu, A. - “The evolution of accounting profession in Romania – a historical approach“, the Balkan Countries 1st International Conference on Accounting and Auditing, Edirne, March, 2007,
11. Previts, G. J., Parker, L. D., Coffman, E. N., - “An accounting historiography: Subject Matter and Methodology“, 1990, Abacus, Vol. 26, No. 2,
12. Voina, D., - „Contabilitate generală”, Publishing house Academiei, Brasov, 1947,
13. General Revue of Commerce Accounting, 1908-1916,
14. Buletin of Accountants Magazine.