期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2016
卷号：1
期号：44
页码：1-12
语种：English
出版社：Universitaria Craiova
摘要：The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time.This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity,and when referring concretely to keeping a double record with its specific means,methods and tools specific,respectively seen as a technical accounting.Speaking about the qualities of accounting,but also about the organizational form it takes,we note that there is a manifold meaning of the word accounting,which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes,then we can change the very purpose of accounting.
