EIRP Proceedings, Vol 6 (2011)
Development of Accounting Theories Specific to the National Accounting Literature of the First Half of Twentieth Century
Abstract
Need to identify plausible explanations of the principles underlying the double entry accounting
over time determined by various manifestations of thought that have resulted in many theories. All these
theories have proposed to explain and substantiate dopic formalism, but many of them no longer a value
today than a purely historical perspective. The representative of such theories has been many pages written
Romanian and foreign authors in the first half of the twentieth century. Some Romanian authors mention the
Ioan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-Trancu
Iaşi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientific
theories.
over time determined by various manifestations of thought that have resulted in many theories. All these
theories have proposed to explain and substantiate dopic formalism, but many of them no longer a value
today than a purely historical perspective. The representative of such theories has been many pages written
Romanian and foreign authors in the first half of the twentieth century. Some Romanian authors mention the
Ioan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-Trancu
Iaşi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientific
theories.
References
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