Proceedings

THE BEGINNINGS OF TRANSYLVANIAN CLUJ
ACCOUNTING SCHOOL
Teodora Viorica FARCAS 1 & Adriana TIRON TUDOR
Babes-Bolyai University, Romania
ABSTRACT
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 excellence of
this school of accounting.
KEYWORDS: Accounting School, The Academy of High Commercial an Industrial
Studies, Transylvania, Cluj, history, educations
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.
1
Correspondence address: Teodora Viorica FARCAS, Babes-Bolyai University, Romania;
email: teodorafarcas@yahoo.com
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