Proceedings

first accounting manual written in Romanian includes procedures and economic
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
~ 923 ~