期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：To illustrate the social prestige or the degree of “science” that operates a profession or a scientific discipline begins with its history. Therefore,an incursion of accounting history helps us to better understand its actual statute,both as scientific knowledge and as social practice. Accounting history,like the history of any other science,aims research,document-based,of origins and development stages,from the first accounting notes till accounts today.
