IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v1y2016i3p36-42.html
   My bibliography  Save this article

Accounting - Social Science

Author

Listed:
  • Marian, ZAROSCHI

    (Valahia University of Târgovi?te, Romania)

Abstract

Accounting as a mathematics-derived science appeared in Venice during the Renaissance, and permanently evolved and adapted to the economic development of society and addressed the increased information needs in the context of emerging economic entities and investors. The development of entities and increased economic complexity also increased the number of people interested in the information resulting from the informational subsystem of accounting. Today, when globalization has visible effects, and company holdings are active in multiple countries, and technical progress is on the rise, the information flows employed by accounting increased at the same pace with such entities. Selecting from the complexity of information travelling in the world economy requires an accounting normalization process, and the unitary understanding of the complexity of information flows generated by accounting required a harmonization of the summary documents, accounting methods and terminology. Romania, as part of the world system of information flows, subscribed to accounting normalization and accepted two accounting organization models. On one hand, the application of the accounting referential to a defined group of entities as established by international rules (IFRS – under Order no. 881/2012 of the Ministry of Public Finance) and the other entities applying the national rules established under Order no. 1802/2014 of the Minister of Public Finance, in force as of 01 January 2015. Considering the extent of the implementation of established principles, assessment bases and accounting-specific practices, and the large number of people interested in the information flows generated by accounting, and the influence exerted on large population groups, one can safely state that this is a social science.

Suggested Citation

  • Marian, ZAROSCHI, 2016. "Accounting - Social Science," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(3), pages 36-42.
  • Handle: RePEc:brc:brccej:v:1:y:2016:i:3:p:36-42
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/160304.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Thomas Jeanjean & Carlos Ramirez, 2008. "Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 5-25.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    2. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
    3. Terramorsi Patrice, 2019. "De quoi les rapports intégrés sont-ils le nom ?," Post-Print hal-03094876, HAL.
    4. Didier Le Maitre, 2013. "Une Negation De L'Influence Des Theories Manageriales Sur Le Comportement A Partir D'Hirschman Et De Von Mises," Post-Print hal-00991951, HAL.
    5. Andrea Lionzo, 2017. "Italian academia facing an international scenario: Issues and trends," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 5-22.
    6. Marian ZAROSCHI, 2018. "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 80-89.

    More about this item

    Keywords

    accounting; science; information flows; stakeholders; profit-making entities; company holdings; transactions; technical progress; accounting normalization; accounting harmonization; social science; accounting subsystem; entity functions;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:brccej:v:1:y:2016:i:3:p:36-42. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.