Reflections on the Formation of Romanian Accounting Doctrine (1837-1913)

Author:Univ. Prof. Ion IONAȘCU, Ph. D.

JEL:M41, N83

DOI:

Keywords:formation of Romanian accounting doctrine, history of accounting thought, Romanian accounting history

Abstract:
In this study the author presents a critical review of the literature of the early phase of Romanian accounting theory, spanning from the appearance of the first published works in the middle of the nineteenth century (1837, 1840), to the emergence of accounting as a university discipline in the Romanian economic higher education at the beginning of twentieth century (1913). The study is pursuing Demetrescu (1947; 1972), who sought to link the evolution of Romanian accounting literature to the ideas of European authors. However, as an element of novelty, the author identified factors that determined the crystallization of Romanian accounting thinking in an international context. He has also analyzed how the work of Romanian accounting authors of the respective period has been perceived in the contemporary, national and international, literature. The conclusion of the research is that the most notable influence on the formation of Romanian accounting doctrine belongs to French authors - even if some Romanian authors used mainly Italian or German literature. The adherence to the French authors` accounting concepts can be explained by the fact that the formation of Romanian accounting doctrine was primarily a consequence of the modernization of the Romanian society, following the dominant French model, with the deepening capitalist character of the Romanian economy, but also the consequence of the efforts to legitimize accounting as a new discipline in Romania and French authors were also concerned about legitimizing accounting as a scientific discipline at that time. \r\n

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