Proceedings

The first works in Romanian, in the field of accounting, appeared on the
Transylvanian territory, as here there 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).
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
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