Journal of Accounting and Management Information Systems (JAMIS)

Romanian accounting culture in pre-war period

7/2004 ,   p90..101


Keywords:   Romanian accounting culture, Romanian accounting evolution, accounting writings, accounting controversies.

As a conclusion of my research regarding the evolution of accounting in Romania, I found that the first writings published after 1837 – when first Romanian accounting book was published – represent some interpretations of accounting book that belongs to French, Germans or Italians’ authors.
In Romania, during the period 1837 – 1920, it wasn’t an original accounting culture, only essays to translate and present the main theories and concepts from international studies.
The pre-war period was and remains a very important stage filled with accomplishments for accounting literature: it is passing period from translations to original accounting culture thanks to various controversies arisen between specialists.