期刊名称:Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN:1583-1809
电子版ISSN:2344-4908
出版年度:2019
卷号:18
期号:1
页码:43-48
DOI:10.5604/01.3001.0013.9011
语种:English
出版社:Publishing house of University of Pitesti, Romania
摘要:The accounting profession serves the general interest and contributes to the development of the economy through the quality of the works performed.This paper aims to present some benchmarks for the evolution of the accounting thinking in Romania,from the earliest times to the present.The limited space of this article has determined a synthetic approach to the main aspects that have marked the science and practice in the Romanian accounting field.In the last part of the paper,the main potential directions of development of the Romanian accounting for the next period are reviewed.