期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：71-79
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：Ion Ionescu dela Brad lived during a period of intensive socio-economic changes in Romania, so that his works are a combination between the creative assimilation of economic and agronomic knowledge available to date and the originality resulting from the realities of those times and places. This paper aims to identify the contribution of this scientist in accounting theory and practice in our country. He was the first Romanian author interested in applying accounting principles to agriculture. In his opinion, the accounting has both the role of reflect the results of economic activity carried out at present and the role of guide the manufacturers in their future activity
关键词：Ion Ionescu de la Brad; agriculture; accounting; great ledger; ;accounting ledger
