期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today,is the result of a long historical process,during which it was transformed from a simple registration technique of trade into a means of control and provision,and then into an instrument of management and information provider for a wide range of users,from management to shareholders and external collaborators of the company,as a basis for decisions-making related to the unit.
关键词：accounting language;accounting science;accounting technique;accounting art
