期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：469-472
出版社：University of Oradea
摘要：The study is developed based on Romanian accounting profession¡¯s historical research and the method used is
historiography research. The importance of the topic came to fill up the lack of papers in history accounting
field regarding the birth of accounting profession in the socio-economic and political context of our country.
We analyze and pointed out the first step made by accountants for the accountancy profession in the late of XIX
by investigating the magazines of that time, the role played by different graduates¡¯ organizations and not at last
the research done by specialists in this field.
