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An Etymological Approach To The Moldavian Chart Of Accounts

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  • Radu-Daniel LOGHIN

    (Academia de Studii Economice Bucureşti, Romania)

Abstract

Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. For the purpose of this paper, an etymological analysis was performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries.

Suggested Citation

  • Radu-Daniel LOGHIN, 2016. "An Etymological Approach To The Moldavian Chart Of Accounts," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 125-131, December.
    • Handle: RePEc:cmj:journl:y:2016:i:10:p:125-131
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    References listed on IDEAS

    as
    1. Jacques Richard, 1995. "The evolution of accounting chart models in Europe from 1900 to 1945," European Accounting Review, Taylor & Francis Journals, vol. 4(1), pages 87-124.
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      Keywords

      Chart of accounts; Linguistics; Accounting; Moldova;
      All these keywords.

      JEL classification:

      • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • Z19 - Other Special Topics - - Cultural Economics - - - Other

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