Proceedings

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:
� 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.
~ 936 ~