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Diversity and Consensus on the Status of Accounting

Author

Listed:
  • Niþoi (Barbu) Nicoleta

    (Valahia University of Targoviste)

  • Barbu Costel

    (Valahia University of Targoviste)

  • Nistor Ion

    (Valahia University of Targoviste)

Abstract

The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today, is the result of a long historical process, during which it was transformed from a simple registration technique of trade into a means of control and provision, and then into an instrument of management and information provider for a wide range of users, from management to shareholders and external collaborators of the company, as a basis for decisions-making related to the unit.

Suggested Citation

  • Niþoi (Barbu) Nicoleta & Barbu Costel & Nistor Ion, 2013. "Diversity and Consensus on the Status of Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1405-1409, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1405-1409
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    Cited by:

    1. Sevilir, R. & van der Helm, G.H.P. & Roest, J.J. & Beld, M.H.M. & Didden, R., 2020. "Differences in perceived living group climate between youth with a Turkish/Moroccan and native Dutch background in residential youth care," Children and Youth Services Review, Elsevier, vol. 114(C).

    More about this item

    Keywords

    accounting language; accounting science; accounting technique; accounting art;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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