1 INTRODUCTION The history of accountancy is, in a large measure ...

INTRODUCTION
The history of accountancy is, in a large measure, the history of civilization.(Woolf
(1986) .There is a strong emphasis on attempting to study accounting in the contexts
in which it operates (Hopwood, 1983;Napier, 1989).
Our aim is to demonstrate the strong connections between the history of the
foundation of the main schools of accounting from Romania and the social
economical and political context in which was created.
The accounting education started in her incipient form in XIX century in Romanian
territories.
The evolution of economy and merchandise commerce required the appearance of
education forms, which developed in various ways on the territories inhabited by
Romanians.
From all the Romanian territories, Transylvania was the first territory where the
institutions of economic and accounting sciences appeared, having Germanic and later
on Austro-Hungarian influences. Tiron-Tudor A and Matiş D (2010) emphasize that
the accounting system in 19 th century in Transylvania was influenced by German
models.
The first works in Romanian, in the field of accounting, appeared on the
Transylvanian territory, as here was an education form intended for the training of the
population in the field of commerce.
The organization of the higher education in Romanian language, in Transylvania,
more exactly in Cluj – Napoca, had several attempts and restraints, but eventually,
they succeeded in setting here a higher education institution, with a major in
economy, which represents today the precursor of the greatest Faculty of Economic
Sciences from Romania.
One of the first higher education Institution in the field of economy, and particularly
in the field of accounting in Romanian language, was settled in Cluj, in 1919, after the
Great Unification. This was called the Academy of High Commercial and Industrial
Studies from Cluj and it can be considered the first form of higher education in the
accountancy field from Transylvania. The institution carried out its activity for 20
years in the town of Cluj, and then it was entirely moved to Brasov due to political
changes.
Our attention will be focused on Cluj first form of higher education in the
accountancy field. There are some reasons for taking a particular institutional focus,
as well as for selecting specifically the Cluj Accounting School as the purview of
interest. Firstly, the specific choice of the Cluj Accounting School for an exploration
of the interrelations between its beginning and the social, economical and political
context at that period is because it is an institution with a rich cultural and social
history, which has and continues to have, a marked influence on the accounting
research and opinions at national level. Secondly, the specific of the period in which
the First Romanian accounting school was set up in Transylvania. Thirdly, as on of
the oldest accounting educational institution in Romania, with over 90 years of
activity deserve an institutional history. Institutional history works commonly appear
in celebration of a key anniversary, as part of accounting history’s role in enhancing
the status of accounting and those who practice it. (Carnegie, Napier 1996)
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The article is divided into three major parts. The first briefly introduces the reader into
the subject of research by presenting the subject importance and the reasons for
choosing this subject. The methodology used is presented in the second part, the third
part provides the heart of analysis and is structured in three sections one for each
period of time. For each period, the social economical and political context is
explored in the beginning and we continue with capturing the determinant elements of
the evolution of Transylvanian accounting school.
Finally, the concluding section summaries the article as well as presents some wider
implication of the analysis.
1. RESEARCH METHODOLOGY
We develop a qualitative, explanatory study involving a contextual analysis with the
intention to elucidate the contingent nature of the Transylvanian accounting school
evolution by describing events as they occur, with the goal of capturing all of the
richness of everyday behaviour and with the hope of discovering and understanding
phenomena that might have been missed if only more cursory examinations have been
made.
The purpose of our historical writing is:
- to tell the story in the present of something happened in the past ( Munslow, 2001)
- to explain why certain things in the past happened as they did ( Rampolla, 2004)
- to became aware of, appreciate and judge perspectives others than one’s own both
through historical data and through interpretation of what other historians have said(
Marius & Page, 2009)
Under Parker (1993) criteria, our study should be classified as being written “from the
inside” due to the authors affiliation at this school. We follow in our research the
model of historical works on accounting bodies used by Brown (1905), Garrett
(1961), Institute of Chartered Accountants of Scotland (1954), Institute of Chartered
Accountants in England and Wales (1966) and Carey (1969) as examples of works
which had been written “from the inside”.
From a methodological point of view, it was conducted a thorough study of relevant
(mainly Romanian) literature available (textual analysis). We have studied primary
and secondary data of information about the Transylvania history, accounting
education in Romania, and about the Academy of High Commercial and Industrial
Studies written in Romanian language, English and French in order to become
familiarized with the process of accounting education in Transylvania changes
through time.
Furthermore, in order to get an understanding of accounting literature in different
periods of time, and of the development of an accounting literature (and thought) in
Romania, there were been studied older (beginning of the 20th century) and newer
Romanian accounting books.
The analyzed period was split into three distinct periods with the reason of capturing
the events chronology:
- the development phase - before the 1918, when modern Romania was formed
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- the mature phase of Transylvanian Accounting School in Cluj - between 1918 and
1940
- the decline phase of Transylvanian Accounting School in Brasov – between 1940-
1950
We analyzed individually each of the three periods because accordingly with the
Punctuated equilibrium theory, there were three stasis (- long period of relatively
unchanged form) and three punctuation (radical change over a short duration):
- 1918 the year when all Romanian territory were unified, and the modern
Romania was formed
- 1940 the year when the Academy of High Commercial and Industrial Studies
was refugee in Brasov, due to the Vienna Diktat 30 august 1940,
- 1950 the year when the Institute of Economic sciences and forecasting (the
transformed name of the Academy) was dissolved.
However, after 10 years, the Transylvanian accounting school was reborn like
Phoenix bird. In 1961 was founded in Cluj, The Faculty of Economic Sciences in the
framework of Babes Bolyai University who continued the tradition of Academy of
High Commercial and Industrial Studies.
The punctuated equilibrium theory was used for the first time in accounting research
by Alexander and Servalli (2010), to investigate the complex process of accounting
change. The model of Alexander and Servalli was used by Albu, Albu and Alexander
(2010) to analyses the processes and causes of change in history of Romanian
accounting. The main objective of the study was to explore the Romanian accounting
histories in the context of the model as proposed by Alexander and Servalli (2010), in
order to critically examine Romanian attitudes and perceptions today and suggest a
number of rational predictions of likely future developments in an EU/IFRS
environment, in a world where accounting seeks to serve organizations of vastly
different sizes, with vastly different user needs, in vastly different attitudinal contexts.
Tosh (1991:12-13) explained the fundamental premises of historicism as follows:
,,Each age is a unique manifestation of the human spirit, with its own culture and
values. For one age to understand another there must be recognition that the passage
of time has profoundly altered both the conditions of life and the mentality of men and
women – even perhaps human nature itself – and that an effort of the imagination
must be made to relinquish present-day values and to see an earlier age from the
inside.”
For this reason, in our research we consider important to analyze the coordinates of
the Transylvanian accounting school evolution linked with the economic
environment, the historical context at the national level. In this respect we’ll try to
look at the main defining moments of the accounting history marked by the evolution
of capitalism and implicitly the development of Transylvanian accounting school.
We apply the contextual analysis, that helps us to assess the text within the context of
its historical and cultural setting. A contextual analysis combines features of formal
analysis with features of “cultural archaeology,” or the systematic study of social,
political, economic, philosophical, religious, and aesthetic conditions that were (or
can be assumed to have been) in place at the time and place when the text was
created. While this may sound complicated, it is in reality deceptively simple: it
means “situating” the text within the milieu of its times and assessing the roles of
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author, readers (intended and actual), and “commentators” (critics, both professional
and otherwise) in the reception of the text.
Our contribution in this paper is to identify the main influences that have an effect on
the beginnings of school of accounting from Cluj Transylvania in XIX century and
first part of the XX century connected with the political and socio economical
changing contexts of that historical period. We focus our attention mainly on the
accounting school created in the institutional environment of the Academy of High
Commercial and Industrial Studies. This is due to the excellence of this school of
accounting, taking into considerations the follows arguments: the ancientness of the
school, the school reputation, professors' fame, the ideas presented in school research
journals, the activity of professors association, the professors' role in national
accounting profession organisation.
2. TRANSYLVANIAN ACCOUNTING SCHOOL-THE DEVELOPMENT
PHASE – BEFORE 1918
2.1. The Romanian territories social, historical and economic context before 1918
Before 1918 the Romanian territories were considered individual countries. In history,
Romanian principalities existed mainly independently of one another (at least in a
formal manner), due to mainly external pressures.
Transylvania is one of the Romanian historical territories situated in the North West
part of Romania. In ancient times it was part of the Dacia Kingdom and Roman Dacia.
Since the 10th century, Transylvania became a province of the Kingdom of Hungary.
After the Battle of Mohacs in 1526, it was part of the Eastern Hungarian Kingdom,
out of which the Principality of Transylvania emerged. Most of the time, in the 16th
and 17th century, this Principality was vassal to the Ottoman Empire, and in some
periods to the Habsburg Empire. At the end of the 17th century, Transylvania came
under the control of the Habsburg Empire.
From 1437 to 1848, medieval political power in Transylvania was shared between the
mostly Hungarian nobility, German burghers, and the seats of the Székely people (a
Hungarian ethnic group), while the population was made up by Hungarians, Szeklers
and Germans and Romanians) Starting then, Transylvania was in name attached to
Habsburg-controlled Hungary, though it had a separate status, being subjected to the
direct rule of the emperor’s governors. In practice Transylvania was severed from
Hungary until 1867 when, after the Austro-Hungarian Compromise, the separate
status of Transylvania ceased and it was incorporated into the Kingdom of Hungary as
part of Austrian-Hungarian Empire.
Transylvania became part of Romania only after the First World War, and at that time
the country was represented by Moldavia and Wallachia, other two Romanian
territories, unified in 1859, and gained their independence in 1878 (recognized at the
international level).
Because all of these historical conditions, in Romania capitalism imposed rather late
in comparison with West European countries, which generated a slower development
of accounting in our country. If in the western countries the industrial revolution
started at the beginning of the 17th century, Romania had been until the beginning of
the 19th century a country still in late Middle Ages.
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Romania’s economy was still based on a feudal agriculture, the industry almost didn’t
exist, the manufacturers, in classical view, appearing only in the middle of 18th
century. The trade, which was the main economic factor contributing to the
development of capitalism had a lot to suffer in the Romanian historical provinces,
being strongly influenced in the second half of the 16th century by the instauration of
Turkish and Austro Habsburg Empires monopoly (Muresan, 2007). Consequently,
due to the change in international context (in our influence sphere the Turkish Empire
starts losing ground in favour of the Russian empire), until the beginning of the 19th
century when the economic life starts developing, accounting hadn’t been a necessity
in the Romanian economic life (Dobroteanu, 2004). The main factors which
influenced directly the economy of Romanian provinces in the 19th century are: the
degree of industrial development, the trade development, the degree of economic
autonomy, capital availability, national independence, etc. (Ionascu, 1997).
2.2. The early beginning of Transylvanian trade and accounting school
Prior to the late 1800s, the terms bookkeeping and accounting were often used
interchangeably because the recording/posting process was central to both activities.
There was little need for financial statements (e.g., income statements) because most
owners had direct knowledge of their businesses and, therefore, could rely on
elementary bookkeeping procedures for information.
For example, in 14th century during the time of crafting organizations, we can find
proof that incomes and expenses accounts were kept, registers and exchanges
document were used, different „stories” of economic activities ( Hrisoave) were found
in towns like Sibiu, Brasov, Rasnov, giving evidence that accounting in its primary
form was quite developed. (CECCAR)
Double-entry accounting manifested certainly in the 17th century, in factories in
Sibiu, Brasov and Bucharest (Demetrescu et al., 1979, cited in Ionascu, 1997: 176).
Althought there were proofs that forms of accounting were used in the Romanian
territories long before, considering the registers and accounting books found for
several very old estates of the time, but a significant development was only visible
starting the second half of the 18th century, when commerce began developing.
There were some towns from Transylvania: Sibiu, Brasov and Rasnov, that were
situated in the eastern border of Habsburgic Empire, and had the majority of the
citizens Saxons. These people were brought in by the Hungarian king to repel the
Turks and they came in the area with their habits, traditions, knowledge and
mentalities. The cities flourished with trade, being coveted by its neighbors. These
towns were important trading centers, acting as intermediaries in the long-distance
trade between Western and Central Europe and the Ottoman Empire.
For this reason at the beginning of XIX century Transylvania, the eastern part of
Habsburgic Empire had an economy more developed if we compare with other parts
of Romanian territories ( Moldavia and Wallachia).
The Transylvania economy was characterized by a developed structure of trade and
industry, and have bequeathed to us accounting records.
The fact that accounting has invariably been associated with societies where business
has flourished was to Hatfield "so obvious that I offend by explanation. Wherever
trade flourished, the practice of double-entry could be found, lending color to the
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views that trade followed double entry, or that double-entry followed trade.”
(Hatfield, 1950)
As Bedford (1970) explains “historically the process by which accounting procedures
and thought has been transmitted from one country to another has been by the
physical transfer of accountants.”
The invention of accounting was vital to the development of the capitalistic enterprise.
In particular, double-entry bookkeeping permitted the full representation of the flow
of capital through a business.
However, in the late 1820s the numbers of corporations rapidly increased and to
operate successfully, were needed cost reports, production reports, financial
statements, and operating ratios that were more complex than simple recording
procedures could provide.
Referring again to Transylvania and trade, we can give as an example the spices, that
were a major element in the transit tradeoff oriental goods. Pakucs studied the subject
using data available from the beginning and from the fifth decade of the sixteenth
century: the customs registers as primary sources for reconstructing commercial
traffic. Using a comparative approach the author presents the amounts of different
spices that reached Transylvania through the customs of Brasov and Sibiu. Although
Brasov attracted a far larger amount of goods and number of traders than Sibiu, the
latter surpassed Brasov in the trade with saffron and other spices. Apart from pepper,
the quantities of spices brought to the Saxon towns via Wallachia are not very
impressive.(Pakucs 2002)
For centuries, the city of Brasov was (and still is) Transylvania's gateway towards the
South and East. As the renowned Harvard professor Samuel Huntington shows in his
work "The Clash of Civilizations", this is where (ideologically) Europe ends. The
fault line between the western and the eastern civilization runs indeed through Brasov,
separating Transylvania from the rest of Romania.(Huntington, 2003)
Due to its geographical position, at the crossroads of Moldavia and Wallachia, Brasov
has had a fast economic growth, becoming one of the most important markets in
Transylvania. On the 14th century Brasov became one of the most economical and
political strongholds in the Southeast of Europe and on the 16th century also a cultural
center. Johannes Honterus, a great German humanist, worked most of the time in
Brasov and Deaconu Coresi printed the first Romanian book also in Brasov.
2.2.1. Books
The first trade book, who precede the Romanian accounting literature is considered to
be the paper "Izvod pentru lucrurile de obste si dechilin în scrisori de multe chipuri"
(Sibiu, Petre Bart printing house), a translation from Slavonic language made in 1792
by Dimitrie Evstatievici, who was a school director. The book contents models for
contracts, receipts, accounts, trade bills etc.
In 1837 , in Brasov , is published the first double entry bookkeeping in Romanian
language, “Pravila comerciala” under the signature of the well known teacher from
Brasov Emanoil Ioan Nechifor that offers in this way a good example for other
accounting teachers and practitioners. It is worth saying that Nechifor creates his own
terms, in Romanian, which was very important and hard to do at that moment. The
first accounting manual written in Romanian includes procedures and economic
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calculus, principles of commercial moral and ethics, notions of administration and
commercial law. The Nechifor accounting book was a translation from the German
language Practical usage of double entry accounting. Some other translations of that
period, published in the 1830s and 1840s were adapted from French - J. J. Jaclot, La
tenue des livres enseignée en vingt et une leçons - and German (CECCAR, 2006;
Drăgănescu-Brateş, 1941). Some time later, in 1844, in Bucharest was published by
Dimitrie Jarcu the paper „Scriptura Doppia or the bookkeeping”.
Allowing for the difference in context, Rusu et al. (1991: 52) compare the
contribution of Nichifor for Romania with that of Luca Pacioli at the international
level, as they consider fundamental Nichifor’s work of disseminating in Romanian a
first treatise of accounting and commerce, using mathematics and economic
philosophy, religious and laic literature in order to influence merchants and
accountants.
Due to the economic growth, accountancy also has a significant rise: there appeared a
series of works about accountancy, such as those belonging to Honoriu Warta
(“Tinerea registrelor în partida simpla si în partida dubla” – Single and double entry
bookkeeping in 1873), Ion Ionescu de la Brad (“Mic tratat de contabilitate”
Accounting small book in 1870), Dimitrie Iarcu (“Contabilitatea casnica” House
Accounting in 1863 and “Contabilitatea agricola” Agricultural accounting in 1870),
Theodor Stefanescu (“Contabilitate în partida dubla” Double entry accounting in
1873) and other.
Only in the second part of XIX century we can speak about the beginning of
Romanian accounting thinking. The writings of the time prove that until 1888 there
hadn’t been an official organization of a guild of accountants in Romania. Until that
moment there had been only the distinction between an accountant and a bookkeeper.
In this sense, Stefanescu (1874: 93) believes that an accountant needs economics,
finance, math knowledge, the difference between the two professional categories
being like the one between an architect and a mason. ( Zelinschi)
In 1874 Professor Theodor Stefanescu published „The course of double entry
accounting”. Even if his source of inspiration were mainly French authors, we must
say that his study can be considered the first study that was no longer a simple
translation of compilation. It opened a new way for the Romanian accounting thinking
and practice.
Up to the end of XIX century we can observe that a great number of translations and
original works regarding accounting are published in the important centers of culture
and economy such as Brasov and Cluj in Transylvania, Bucharest, Iasi and Galati in
other Romanian territories.
2.2.2. Influence of European practices
Transylvanians movements derived their inspiration from the eighteenth-century
European Enlightenment. Younger were students of the French Enlightenment and
of German classicism. Samuil Micu, the founder of modern Romania, was deeply
influenced by the contemporary Austrian Enlightenment as a student at the
University of Vienna. Other examples abound. It is conclusive that the common
heritage of movements included a keen assimilation of the Enlightenment and a
strong desire to improve Transylvanian society.
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XIX century in Romanian accounting is a period that may be characterized by the
adoption of the best European accounting practices. (Tiron , Mutiu) In the context of
the advanteges of the Romanian territories position (“a bridge between Central Europe
and the Far East”), Rusu et al. (1991: 50-51) show the possitive infuence of tranzit
commerce on accounting development.
In XIX century, the numerous theories of „accounts” aimed at finding the basic rules
of keeping books, sough to disentangle the „mystery” of double-entry. Among the
most frequently mentioned authors dealing with two and four series theories were
several Italian scholars: Cerboni Giuseppe (1827-1917 and Tuscan school with his
„logismografi”, Francesco Villa and the lombardian school and Fabio Besta and the
Venetian school with their materialistic theory of accounts. These theories was
developed in time by Edmond Degranges- the father.
Given the presence of Venetian or Genovese merchants (starting 1200) on Romanian
territories, there can be no doubt that Romanians learned accounting and bookkeeping
principles from them.
At the beginning of the nineteenth century the former glory of Italian accounting was
overshadowed by its decline during the eighteenth century, and accounting literature
from France, England, and Germany took centre-stage.
Concerning the influence of foreign literature, Demetrescu underline that the French
literature was used in the south part of Romanian territories ( Muntenia), while the
Italian literature was used in Moldavia and the German literature in Transylvania.
There were also some theories in the accountancy field at that time. “Theories of
accounts” (rather than “accounting theories”) dominated not merely the early but also
the later part of this century when Italian accounting had regained a prominent
position beside other countries. The relation of those theories to the “charts of
accounts”-which later became so prominent in Continental Europe is historically
important.
Different authors of XIX century support theories based on individual study or
materialistic theories. The former (theories based on individual study) tried to
identify every account with a person responsible for it, while the materialistic
theories derided such an attempt. Another dispute was how many classes of accounts
were used. Their numbers originally ranged from one to about five. Many
combinations of these criteria existed. In XIX century another scientific dispute was
between entity versus proprietary theories, as well as the emergence of other
theories. ( Mattessich, 2003)
Schar developed materialistic theories with two classes of accounts, the most
successful category. He was the father of one version of the basic equations (A-L) =
OE which was to indicate that the accounts of assets and liabilities form one single
category, and those of owners equity form the other. This theory was advanced by
Hugli and above all Schar.
In XIX century in Transylvania was used the most successful theory of that times, a
developed theory of Venetian school. Hugli’s materialistic theory of two accounts
classes. This was further developed by another Swiss Schar whose „closed accounts
system” was regarded by Scherpf (1955:8) as the fist chart of accounts in the proper
sense.
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2.2.3. Accounting personalities
Accounting is a human construction. Contemporary accounting cannot be
understood without reference to the key personalities who have contributed to
accounting development (Millerson, 1964, p. 50; Parker, 1993). Recent studies on
the formation of the accounting profession may present pitfalls to historians who
choose to undertake explanatory biographical investigations of accounting’s past. In
an article Napier (1989) refers to these studies and their authors. These studies
propose different factors such as social class (Macdonald, 1984), gender (Kirkham
and Loft, 1993; Roberts and Coutts, 1992), political acuity (Willmott, 1986),
relations with the State (Chua and Poullaos, 1993; Chua and Sinclair, 1994;
Poullaos, 1993) and links with other professions (Kedslie, 1990a; Macdonald, 1984)
as determinants of the professionalization of accounting.
Emanoil Ion Nikifor the first author of an accounting book in Romanian language
was teacher at Trade School in Brasov. His book printing cost was sponsored by
Gheorghe Nica, a great trader who was in the sale tile the supervisor of Trade
School, founded by Gheorghe Baritiu, in 1837 in Brasov. In introduction, Nichifor
present his good intention to help his colleagues with a book wrote in Romanian
language following the Austrian model of accounting. Also in the book were used as
well a lot of Germans words: Weksselgeschaft, Gericht, Kommission-Buch., etc.
Another important personality for the Romania and Transylvania was I. C. Pantu. He
was born in Brasov in 1860, and after the high school, in 1879 he went to Vienna to
continue his studies at Trade Academy. In parallel he was student at Philosophy and
Polytechnic University. At his return in Brasov in 1882 he start to teach accounting
and business correspondence at Commercial school Andrei Birseanu till his
retirement in 1921. In 1898 Pantu published his firs double entry accounting book
and some others after 1900. In his books introduction Pantu mentioned that he was
inspired by German literature of Kurtzbauer, Augspurg, Ziegler,Schar, Hugli, Reisch
, Kreibig and French literature of Leautey, Guilbaut, Granges, Andoyer and Mertens.
He declared himself to be pro for the materialistic theory with three series of
accounts and a supporter of mathematical concept of accounting.
2.2.4. Accounting vocational schools
C. G. Demetrescu considers that including accounting as a study object in the
teaching system had an important impact in the development of the accounting used
in the Romanian states. In this respect, after 1831, the teaching curricula for the
secondary schools, included subjects with a profound commercial character,
accounting included.
In Transylvania, the roots of accounting schools start up in Cluj and Brasov. In
1837 the Trade School from Brasov curricula contents accounting discipline , and
the course book was Pravila Comerciala writed by Emanoil Ioan Nichifor.
Also, in other Romanian territory, like Iasi in 1838, Braila in 1843 and Bucharest in
1844, accounting discipline was included in trade schools curricula.
In XIX century the economic development requests qualified employees in
industrial, agricultural and trade activities. For this reason, Trade and Industry
Chambers from Transylvania (founded by law in 1850) supported the foundation of
commercial schools for trade and other business activities. In Transylvania were 14
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commercial schools with a three years study curricula including discipline like: trade
history, accounting, business correspondence, commercial mathematics, economics
principles, and commercial law. In parallel, there were some projects concerning the
foundation of higher studies in economics.
In 1835, in Cluj was founded the Normal Trade School and in the second part of XIX
century was founded the High School of Trade and in 1902, at the Trade and industry
Chamber of Cluj, was founded the Trade Academy of Cluj. The two years curricula of
the Academy consist theoretical and practical knowledge combined with economic
legal framework. The management, the pedagogical activities and the curricula were
influenced by that time models from Vienna, Budapest, Prague and Bratislava, but
taking into consideration the Transylvanian economies needs.
The elementary schools of commerce, where courses lasted three years, accepted
candidates with a primary education diploma, while the high schools provided four
year courses and accepted graduates from lower secondary schools or elementary
schools of commerce. The courses taught in the schools of commerce were primarily
practical and accounting was concerning only the facts of commerce. The graduates
enjoyed good career opportunities, especially in accountancy, banking, education
and public administration. They predominantly filled positions as accountants in the
private or public sectors. (Zelinschi)
In our opinion the educational institutions (trade schools) which create, transmit and
legitimize the body of knowledge, are a key part of the accounting history in any
country. These institutions also play another role in that they establish a social
network and a community which share the same formal education and professional
interests in the early 20th century. The schools of commerce in Romania were the
primary institutions which diffused accounting knowledge, in addition, the alumni of
these schools formed a well developed network that provided a basis for building the
accounting profession. . (Zelinski).
2.2.5. Accounting academic school
As professor Walker says in his work, the national contexts set the conditions for the
development of accounting in universities (Anderson-Goughin, Edwards and Walker,
2009)
The first academic studies in Cluj were started in the mid of XVI century. In 1565, it
was established to set-up a Calvin College in Cluj – Napoca; but this was achieved
only in 1581, once Prince Stefan Batory started to reign the territory; so on 12 May
1581, a University with the office in this town was set-up. The University of Cluj,
also called College, was organized and managed by the Jesuit monks sent from
Poland, and this University raised at the level of the Western Universities.
The first University of Cluj had a religious background; its main purpose being that of
drawing young people to Catholicism. In 1603, because of denominational debates,
the University was dissolved.
In 1698, a new University was set-up in Cluj, this time by the Habsburgs, but its
purpose was also religious. At this moment, the teaching language at Universities was
Latin. Although they tried to draw young people to Catholicism, this did not happen;
instead, young people had access to learning, which was very difficult to get at that
time.
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Because State intervention was stronger and stronger, in 1776, the Emperors in
Vienna agreed that the Catholic University of Cluj would become interdenominational.
On this occasion, the Piarists, who were more permissive, replaced
the Jesuits. This may be noticed in the increased number of students from that period.
In 1784, the number of Universities from the Empire was reduced to only three, in
Vienna, Lowen and Buda, the rest of the education institutions being transformed into
high shcools. The University of Cluj was transformed in the „Academic Royal High
School” (Dana Pop, 2005).
The teaching languages in these schools were Latin, German, Hungarian, but not
Romanian. The attempts of the Romanians from Transylvania were countless, they
wrote many appeals and sent them to Vienna, requesting to set-up a University for
Romanians, where the teaching language would be Romanian and the teachers would
be Romanians.
Thus, following the Gathering of Blaj, in the 19 th century, a Juridical Faculty was setup
in Sibiu, but the teaching language was German. The Romanians wished to set-up
a University in Cluj, where the teaching language would be Romanian. The
publications of that period, Gazeta Transilvaniei [The Gazette of Transylvania], as
well as the Romanians from the other territories supported the cause of the Romanians
from Transylvania.
After the annexation of Transylvania to Hungary in 1867, in 1872 it was decided to
set-up a University in Cluj, where the teaching language was Hungarian. The
University had four Faculties: Law; Medicine; Philosophy, Literature and History;
Mathematics and Natural Sciences. At that time, the University had several
shortcomings, beginning with the teachers and continuing with the material resources.
At the same time, the access of the Romanians to education was modest, and the fact
that the Romanian language and literature were taught in Hungarian was very difficult
to accept for the Romanian population.
Economics disciplines were included in Law Faculty curricula (economy, public
finances and corporate finances, statistics, commercial law, commercial
correspondence, and accounting) but also in the curricula of other faculties
(economic history, economic geography, statistics and mathematics of economics).
2.3. Conclusion about the before 1918 period
In Europe, once with the increase in the number of corporations, there arose as well
a demand for additional financial information. With no direct knowledge of a
business, investors had to rely on financial statements for information, and, to create
those statements there were required more complex accounting methods. Therefore
the accountant’s responsibility expanded beyond simply recording entries to include
the preparation, classification, and analysis of financial statements.
As John L. Carey (1969) wrote in The Rise of the Accounting Profession, ‘‘the
nineteenth century saw bookkeeping expanded into accounting’’. Additionally, as
the development of the corporation created a greater need for the services of
accountants, the study of commerce and accounting became more important.
Although there had been trade business schools and published texts on
accounting/bookkeeping, traditional colleges had largely ignored the study of
11

usiness and accounting. When a lot of major universities decided to create schools
of commerce, the accounting started to secure a significant place in the curriculum.
Once with the separation between management and ownership in corporations, there
arose as well a need for an independent party to review the financial statements.
Someone was needed to represent the owners’ interest and to verify that the
statements accurately presented the financial conditions of the company. Moreover,
there was often an expectation that an independent review would discover whether
managers were violating their fiduciary duties to the owners. Additionally, because
the late nineteenth century was a period of major industrial mergers, someone was
needed to verify the reported values of the companies. The independent public
accountant, a person whose obligation was not to the managers of a company but to
its shareholders and potential investors, provided the knowledge and skills to meet
these needs.
Even though Romanian society developed a lot during the 19th century, this is more
an appearance than a reality. The development of western nations was more
significant for the same period, because a strong obstacle in the development of the
capitalist society was in the Romanian countries the suzerainty, even formal,
towards the Turkish Empire. Only after the War of Independence from 1877-1878,
the basis of a modern economy could be establish in the real sense of the word,
because of the political and legal freedom that was obtained. This moment marks the
beginning of the Romanian accounting thinking.
Certainly, in Romania, the development of accounting depended to a large extent on
economic development, on the concrete conditions in which both the social and the
economic field evolved.
After reviewing the accounting and history literature, we could identify the different
impact of the foreign influence. Major factors which are contributing to the way of
Romanian accounting evolutions are as follows:
- the influence of economics, characterized by: the industrial development rate, the
trade evolution, the economical autonomy rate, the available capital, the financing
system, the management system of enterprises.
- the political influence and the domination of Austro Hapsburg Empire in
Transylvania and Ottoman Empire in other Romanian regions.
- Cultural influences: the Austro Hungarian Empire has left on the Transylvania a
large number of habits regarding the administrative organization as well the German
influence of the accounting school can be found in the accounting theory. In the
same period, in others Romanian territories, not part of the Austro Hapsburg Empire,
the Latin origins of the Romanian people and the similarities with the French culture
have influenced the legal system – based on laws and the accounting.
Historians of accounting will of course have disparate interests and agendas, and
their research may well be used by others of different standpoints. Through all of
this, the words of Haskins, asserting that accounting history helps us to “understand
our present and…forecast or control our future” (Haskins, 1904:141), return as a
challenge to current accounting historians.
12

3. THE MATURE PHASE OF TRANSYLVANIAN ACCOUNTING SCHOOL
IN CLUJ – BETWEEN 1918 AND 1940
3.1. The Romanian territories social, historical and economic context after 1918
Internationally, this period was marked by two important events: the Second World
War (1939-1940) and the Great Depression (1929-1933). These events have had
negative economic consequences, but subsequently led to the formation of the
Common Market.
The 1918 is for Romanians the “Unification year”, the year of the formation of
Greater Romania, when Moldavia and Wallachia were joined by Transylvania,
Bukovina and Bessarabia. This unification and the end of the First World War had
brought lots of changes in the economic, politic and cultural context.
First World War ended on 11 November 1918 by the defeat and capitulation of
Germany and the signing of the armistice from Retondes. On December 1, 1918 in
Alba Iulia proclaimed the Grand Union of all the Romanian. This Union was all that
the Romanian wanted for ages.
In the interwar period - 1918-1938 - Romania has undergone several phases:
a) 1919-1922 – the stage characterized by the destructions of the First World War,
b) 1922-1928 - period of relative development, when Romania restore the economic,
industrial and agrarian production and completed its political and economic
unification;
c) 1929-1933 - economic crisis, characterized by: high inflation, unemployment,
poverty;
d) 1934-1938 - Romania's economic boom period due to the protectionist policies and
intervention state in the economy.
Romania between Wars is an agricultural-industrial country. Peasants are now the
subject of the biggest land reform in postwar Europe and the industry knows an
accelerated growth. Romania, in terms of energy is independent and manufactures
locomotives, buses, airplanes, various electro-technical articles, features and
important chemical industries, food, textiles. Oil production situates Romania first in
Europe, gas and gold Romania ranking second in the same tables. National income of
110 dollars per capita was higher than the Balkan states.
In the accounting plan, this period is marked by existing global concerns to create a
chart of accounts (in Western countries especially Germany) and those on Improved
financial communication. Romania was sharing the ideas existing at the European
level.
3.2. Romanian Academy of Higher Commercial and Industrial Studies, Cluj
After the Great Union of 1918, the new Romanian University of Cluj was organized.
For this organization, there was taken into consideration the opinion of the Bucharest
University and the Iasi University. In the mean time, for the beginning, teachers from
the Old Kingdom were brought to this University, and only 8 out of 20 teachers were
from Transylvania. The University had four Faculties, namely Letters and Philosophy,
Sciences, Law and Medicine.
13

The need of having a higher economy education was felt even at the beginning of the
19 th century. Thus, once with the setting up of the University teaching in Romanian in
1919, only after an year, in 1920, there was set up the first form of higher economy
education, namely the Commercial Academy (which in 1922 was called the
“Academy of High Commercial and Industrial Studies”).
3.2.1. Books
During the First World War there were no writings in the accountancy field in
Romania, the war interrupted all the work that was made before in the second part of
the 19 th century. However, after 1921, the accounting literature begins to develop a
lot.
Between 1925-1927 the accounting courses appear in three volumes compiled by
professor C. G. Demetrescu, who was teaching at the Higher Commercial School in
Iasi. They have been used for three decades by all business schools in the country,
including students of the Academy of Higher Commercial and Industrial Studies
from Cluj.
In 1932, D. Voina, Professor at the Academy of Higher Commercial and Industrial
Studies from Cluj, has published his PhD paper: “Phases in the evolution of
accounting”. In this paper, the author has study the evolution of the accountancy in
Italy, France and Germany.
The period of the Academy of Higher Commercial and Industrial Studies from Cluj is
characterized by a large number of writings, articles in the accountancy field, that
were written and published by the professors of the Academy.
For this reason, in 1930, there was founded an important economic magazine -
“Observatorul Social – Economic”, which became “the most important and wellknown
in our part of the country and one of the best in the whole country”. (Victor
Jinga, 1943:1). During its 14 years of existence, all the important writings – including
a large part of the professors and students works - were published in this magazine
(222 articles and studies, and many notes, book presentations and reviews).
In the period when the Academy functioned at Cluj, (for 10 years, until 1940), in
“Observatorul Social-Economic” there were published two papers in the accountancy
field, both written by Iosif Gârbacea. One of this was referring to the control
problematic in the companies, and the other one was about the Romanian currency
(this is more an economic paper).
In addition to published works by teachers, the accounting literature in Romania in the
period after 1918, was enriched by the published works of the ones who were working
in the field of accounting. For example Aug. Dorwagen has published the works:
“Agricultural Accounting” (1921) and “Analytical studies related to agricultural
technical accounting, economics and agricultural policy, as well as livestock and
zooeconomics” (1913).
3.2.2. Accounting personalities
In the first year of Academy activity, its courses were taken by 35 students, followed
by a group of professors made of six personalities of the Cluj academic environment:
Gheorghe Moroianu (Political Economy), Ion Mateiu, Octavian Prie (Romanian
Language), Aurel Ciortea (Commercial Mathematics), Constantin Leca (German
Language) and Ion I. Lapedatu (Financial Science and Legislation).
14

The founding professors, besides the above-named ones, were Gheorghe Bratu
(Commercial Arythmetics), Silviu Dragomir (History of Commerce); Ion Evian and
Dumitru Voinea (Accounting), Dumitru B. Ionescu, Victor Jinga (Political Economy).
Some of them worked as professors at the Cluj University, others came from the preuniversity
environment and from the business environment from Transylvania.
At the same time, personalities of the accounting history, well-known people, who left
important works in the field of the Romanian accounting, worked as professors at the
Academy. In the table below, the most important experts of those times are identified:
Table 1. Accounting professors of the Academy of High
Commercial and Industrial Studies
Ion Evian Accounting
Dumitru Voina General Accounting
Iosif Ioan Gârbacea General Accounting
Ioan Tarţa Financial Accounting
Dumitru Haşiegan Statistical Accounting
Octavian Lungu Accounting
3.2.3. Accounting vocational schools
As we said in the first chapter the number of commercial schools was hight since the
19 th century, and the tradition will continue in the next century too. So on 1
September 1918 has been founded in Brasov The State Higher School of Commerce.
During the school year 1921-1922 the School of Commerce was reorganized after the
similar model of schools of those times, turning into commercial school for 4 years.
At the end of the 1928 the number of medium comercial schools has increased in
Transylvania at the number of 54.
After the 1918 in Transylvania and Cluj, there was an important number of schools
that were teaching commerce. Here are few of those: The Commercial Academy in
Cluj (1878-1923), Apprenticeship commercial school in Cluj (1882-1961), The
Commercial High School for girls ,,Marianum” (1896-1948), Commercial practice
school Cluj (1924-1931), Turda middle commercial technique school (1928-1955),
The Superior commerce School from Dej (1929-1931), The Superior Commerce
School for boys ,,Great Prince Mihai” from Cluj (1931-1954) .
3.2.4. Accounting academic school
As we have already mentioned, the Academy of High Commercial and Industrial
Studies was set up in Cluj in 1920. In 1922, the Academy was structured in two
sections:
- Commerce, Bank, Insurance Section
- Industrial Section
After a while, a new re-structuring of the sections took place, this time in three
specialization groups:
- Economic Sciences
15

- Financial Sciences
- Social Sciences
Based on the above, it can be noticed that at the Academy was no Accountancy
section, in spite of this in the university environment, it is very important to
understand the relationship of the accountancy with economics and also the
accounting itself through educational practices. However, accounting itself was to
become increasingly distanced from a very theoretical mathematically oriented
economics (Sanderson 1972: 202). Solomons (1974) identifies the McNair Report
(which instigated the Universities Scheme) as the source of a problematic relationship
with economics. In Solomons’ view this scheme maintained accounting in a
subordinate position within universities.(Anderson Goughin J.R., Edwards and
Walker, 2009)
In the first ten years of existence, approximately 2000 students attended the academic
courses, then until 1948, the number of students exceeded 10.000.
As of 1 January 1930, the academic and research activity of the higher economic
education institution from Cluj was organized through a special law, namely the Law
of the Academy of High Commercial and Industrial Studies.
3.2.5. Conclusion about the period
This period was one of a new beginning. The Unification contributed to a high
development of the superior economic education. In this context it was founded the
first form of higher education in Romanian language in Transylvania, the Academy of
High Commercial and Industrial Studies from Cluj.
The accounting literature is rich after 1918, a large number of professors and students
from Transylvania and from the other Academies from Romania published important
papers in the accountancy field. Also there were few accountants that were not
professors who published some works in the accounting field.
There was an important review of the Academy, were all the works of the professors
and students were published. The name of this review was ,,Observatorul socialeconomic”.
The period of the Academy in Cluj was one of organization and beginning of
academic work in all the economic fields including accountancy.
4. THE DECLINE PHASE OF TRANSYLVANIAN ACCOUNTING SCHOOL
IN BRASOV – BETWEEN 1940-1950
4.1. The Romanian territories social, historical and economic context after 1940
The Second World War broke out on 1 September 1939 in the contradictions between
the imperialist powers because of the desire for territorial expansion and domination
of Nazi Germany.
In the spring begins the great German offensive in the West, which leads on the one
hand, to the occupation of Denmark and Norway, and on the other to the dissolution
of French military power. Marshal Petain called a truce (17 June 1940), and not only
the France collapsed, but the entire European political system including Romania. On
26 June, after the Romanian government's ultimatum presented by the Soviet
16

government, the territory between the Prut and Dniester, and northern Bukovina came
into the Soviet Union.
Romania had been part of the beneficiaries of peace of the World War, Germany
claimed the former losers, who, encouraged by her great military successes, now
openly calling for the revision of borders. Romania was forced to accept so-called
"arbitration", in fact the Vienna Dictate (30 August), decided before the two foreign
ministers, the Germany and Fascist Italy, and to give an area of 42,243 km square in
Transylvania, including Maramures, Crisana and northern Transylvania, including
Cluj. In this context the Academy of High Commercial and Industrial Studies will
move to Brasov.
After a short period of neutrality, Romania joined the Axis Powers in June 1941
during the government of Ion Antonescu. In 1944, after Antonescu was removed,
Romania joined the Allies powers. Romania's participation in the Second World War
was characterized by the two campaigns: one in the East for the liberation of
Bessarabia and Bukovina, and Western for the liberation of Transylvania.
4.2. Transylvanian Accounting school decline
After the Vienna Dictate, more precisely in September 1940, as we said before, the
Academy of High Commercial and Industrial Studies of Cluj had to find a new
location in Transylvania. The University of Cluj was moved to Sibiu and Timisoara,
and the Academy of High Commercial and Industrial Studies was moved to Brasov, a
town with tradition for the Romanian economic and accounting education.
During the first years of activity in Brasov, conditions were quite harsh, because
nothing was prepared for the receiving of the new University in town. First of all there
was not a building of the Academy, the courses were held at a high school and even at
cinema Astra. Thus, the professors and the students from Cluj needed to rebuild the
Academy in Brasov.
4.2.1. Books and accounting personalities
During over 25 years, a significant series of papers with a didactic character were
published. Some of them included important historical references and dealt with the
fundamental topics of a discipline.
The professors I. N. Evian and Dumitru Voina with their writings broght into the
heritage of accounting new elements of thinking. The first one developed the
economic conception above the accountancy in two fundamental books, and the other
one has created the economic and legal theory.
Although the prevalence of substance over form was set out as a principal relatively
late in Romania, there were "voices" to refer to an "economic outlook" of accounting
in contrast to a "legal concept". Thus I. Evian in "Industrial Accounting" published in
1947, makes clear that the accounting technique would have the objective to follow
the economic phenomena that occur in companies, not the registration of their
patrimony.
Between the two opposite approaches of accounting, the patrimonial one, sustained by
professor Spiridon Iacobescu, and the economic one, sustained by Ion Evian, has
17

made its way the economic and legal thinking of Dumitru Voina. The economic and
legal conception of Voina brings new elements in the judgment of fundamental
problems of the accountancy. In his writing, "General Accounting", Voina, presents
the following definition of accounting: "Accounting observe the movements of values
that are causing economic phenomena and legal relationships, describe them and
represent their numerical , groups them into categories and then reconstituted by the
synthesis calculations, the entire life of the organism that falls within its research
area.” (Voina, 1947)
The professor Ion Evian, also wrote "Theories of accounts", in which will try to
remove legal elements from accounting, the author being an adept of German
literature. His belief consisted in the fact that accounting is only an arithmetic
supplement of economic science.
Accounting professors and specialist were at that time at the Academy, also: Garbacea
Iosif, Hasiegan Dumitru, Lungu Octavian, Lupas Semproniu, Manolache Mihai, Tarta
Ion V., Rusu Dumitru, Turdeanu Lucian. They also published their work in the
Academy review ,”Observatorul social-economic”.
Beside the publication of the Academy from Cluj-Brasov, in Romania there were
other few reviews with accounting specific. The most important was “The General
Review for Commerce and Accountancy” (1908-1916 and 1921-1946), replaced from
1937-1955 with “The Accounting Newsletter”.
4.2.2. Influence of European practices
The influences from the outside in the period of the Academy in Brasov were the one
that influenced from the beginning the writing in the accountancy field in this part of
the country. Thus first of all there was the German influence, very well ilustrated by
Iosif Garbacea, who published in the review of the Academy two papers having a
German example: “Hans Scherpf: Handelsbilanz-Steuerbilanz” and “Dr. W
Shroder:Bilanzverglich mittels Bewegungs-Bilanz und Kennziffern”, Hamburg, 1942.
The French influence was expressed by Ioan Tarta, the professor that wrote about
Henry Fayol in a paper, published in the review of the Academy.
Concerning the Italian influence, Iosif Garbacea wrote three papers about this
influence in the accountancy field: “Nello celio la contabilita nel nuevo codice…berna
1939”, “Gino Zappa: Le volutazioni di Bilancio con particolare reguavdo ai bilanci
delle sicieta per azinoni. Milano” and “The Italian influence in the accountancy field”.
This influence can be seen very important because in Italy the accountancy was taught
in the Universities since the nineteenth century, so that it was a very strong tradition
already there (Anderson Goughin J.R., Edwards and Walker, 2009).
4.2.3. Accounting vocational school and accounting academic school
As well as in the other two periods, there can be identify some schools of accounting
and commerce in Transylvania area: The Commercial High School for girls (1940-
1953), The Economic High School from Odorheiul Secuiesc (1943-1975), Trading
technique middle school for boys Cluj (1945-1955), Hungarian trade school (1945-
1948).
There will be identified a growth of university accounting education in this period,
that can be seen as the continuing story of the dynamic of the credentialing and
18

licensing practice. The initial exporting of the practice of credentialing and licensing
(as in accounting) beyond the university was one thing. People recognised the
universities as the experts in expertise in general and were willing to see the
qualification in general as a sign of expertise. However, trying to use this new
knowledge identity to establish a different set of rules about the nature of expertise
(one dominated by technique, by teaching not research) within the university was
quite a different matter (Anderson Goughin J.R., Edwards and Walker, 2009).
Given the conditions, the Academy carried out its activity in Brasov till 1948, and was
a real form of higher education in which the accountancy was an important subject of
study. The professors and the students that were learning here wrote important papers
that influenced the way of thinking in the accountancy field in Romania.
The relocation of the Institute to Iasi was made under the pressure of political factors
and it was the result of a debatable decision, taking into consideration that, afterwards,
Brasov asked that a higher education economic establishment be restored to this
centre of rapid industrial and commercial growth. This request was accomplished
after exactly 40 years by the foundation, in 1990, of the Faculty of Economic Sciences
within TRANSYLVANIA University of Brasov.
4.2.4. Conclusions about the period
Due to the existence and activity of the Academy of Higher Commercial and
Industrial Studies in Brasov for a decade, the city became a real university centre.
Nevertheless, the city’s academic claims can be traced back much earlier: “The idea
of a Romanian university in Ardeal preoccupied our predecessors as well. When the
dwellers of Brasov started building the secondary school from Groaveri, they made a
strong foundation for sturdy walls which could support other floors. These would later
be the home of the university” (Puscariu, 1978).
The Commercial Academy in Brasov imparted an academic flavour to the city due to
an increasing number of scientific and artistic activities, public conferences, research
institutes, journals and other publications and intense activities carried out by
students.
This phase of the Academy of High Commercial and Industrial Studies was
characterized by the efforts to maintain the scientific and didactic requirements, the
requirements for the extension of the social and education spaces, the requirements for
didactic works, specialty magazines and books for the library, the requirements to
organize the student life in the best conditions.
CONCLUSIONS
The development of the economic education as a whole, and specifically in Romania,
followed the evolution of the economy. Thus, because of the development of the
commerce with merchandise, at the end of the 19 th century, and the beginning of the
20 th century, in the territories inhabited by Romanians, the effort to disseminate
economic knowledge through commercial schools, was intensified.
There were a series of factors which contributed to the way Romanian accounting
evolved, as folows:
19

- the influence of economics, characterized by: the industrial development rate, the
trade evolution, the economical autonomy rate, the available capital, the financing
system, the management system of enterprises.
- the political influence and the domination of Austro Hapsburg Empire in
Transylvania and Ottoman Empire in other Romanian regions.
- cultural influences: the Austro Hungarian Empire, the German influence of the
accounting school can be found in the accounting theory, the French culture have
influenced the legal system – based on laws and the accounting, and the Italian
influence.
The Transylvanian territory lived a different historical experience than the other
Romanian territories, this is the reason why their wish to create a Romanian higher
education could be reached only after the Great Union.
In 1919, the University of Cluj was founded, and in 1920 the first form of higher
economic education was set up, namely the Academy of High Commercial and
Industrial Studies of Cluj. This Academy is considered the first form of higher
education in the accountancy field in Cluj and in Transylvania.
Due to the foundation of the Academy, the accounting literature is rich after the 1918,
a large number of professors and students from Transylvania and from the other
Academies from Romania published important papers in the accountancy field.
Through the study of the papers written by the professors of the Cluj Academy
(moved to Brasov in 1940) we could identified the special interest for the scientific
research in the field of accounting. The most part of their works, made of articles,
chronicles and reviews, were published in the magazine of the Academy of High
Commercial and Industrial Studies, called “Observatorul social-economic”, which
was founded in 1930 and functioned until 1947.
The period of the Academy in Cluj was one of organization and beginning of
academic work in all the economic fields including accountancy.
During the period when the Academy carried out its activity in Brasov, an important
number of works in the field of accounting was written, especially in the field of
financial accounting. These works represent the manifestation of accounting maturity
in the evolution of accounting on the territory of our country. These are basic works,
which present the principles used today in the field of accounting.
The Academy of High Commercial and Industrial Studies of Cluj is one of the most
important period of the accounting school in Transylvania and it represents the
evolution of the accounting thinking in Romania and accounting higher education.
This is not an exhaustive paper, some more arguments for the accounting education
and accounting school can be found and we will try to found.
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JOURNALS
Buletinul contabililor, 1937-1955.
Colectia Revista Finante, Credit, Contabilitate
Colectia Revista Generala de Comert si Contabilitate, 1908-1916.
Contabilitate si expertiza, 1998-1999.
Evidenta contabila, 1956-1969.
Expertiza contabila, 1993-1995.
Revista Generala de Contabilitate si Expertiza, 1996-1997.
22