THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING PROFESSION

This paper wants to highlights the relation between the development ofaccounting in Romania and the accounting profession. The development of the accountingeducation is related with the economical development as well as the profession. Havingintellectuals that are preoccupied of accounting we will have the need of having a recognizedgroup. The Body of Charted Accountants was correlated with the appearance of the secondAcademy of Industrial Studies in Romania and only after the Unification.We could see that the ones that initiate the organization of the accounting profession inRomania were the Alumni of the Commercial Schools.