Important stages in the development of Romanian accounting profession (from 1800 up to now)

Adriana Tiron Tudor; Alexandra Mutiu

doi:10.26784/issn.1886-1881.v4i6.183

Authors

Adriana Tiron Tudor
Alexandra Mutiu

DOI:

https://doi.org/10.26784/issn.1886-1881.v4i6.183

Keywords:

Accounting profession, History, Romania

Abstract

The knowledge of history helps to understand the present and to predict the future. Appling this statement to accounting profession, our intention is to contribute at the knowledge of the Romanian accounting profession history using documentary research and historiography research.

About the Romanian accounting profession history there is a lack of papers concerning the key moments of

the accounting profession in the socio-economic and political context of our country.

This paper introduces some significant developments in the history of the Romanian accounting profession. Four developmental periods since 1850 are identified: 1850- 1900, a period that may be characterized by the adoption of the best European accounting practices, 1900-1950 when the accounting profession was really involved in economic life increasing value to the development of the economic academic life and to members, 1950-1990 the “adoption” of a soviet accounting model, accounting period that destroyed the accounting spirit and profession, 1990-nowdays, Romania began to improve its accounting system by implementing the French accounting model, in the first stage of development, continuing these days with the accounting system’s convergence with IFRS. The role played by the accounting profession in the last decades is crucial due to its motivation, the wishes to implement “the best” accounting system ever and not least in its day to day activity, developed in the interest of its members.

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