Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of...

There is very little material in English language academic journals regarding accounting history in Romania. Most prior research has focused on a specific year or a short period of time without providing a theoretical explanation or interpretation. The goal of this article is to provide a...