期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2011
卷号：10
期号：3
页码：242-259
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
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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