One Houndred Years of Accounting and Auditing at the Bucharest University of Economic Studies

Author:Univ. Prof. Ion IONAȘCU, Ph. D.

JEL:M49, N34, N84

DOI:

Keywords:accounting, Bucharest University of Economic Studies, School of accounting thought

Abstract:
The purpose of this paper is to present the emergenge and evolution of accounting and auditing as university disciplines across 100 years of history at the main Romanian academic forum in the field of economics and business administration – the Bucharest University of Economic Studies, founded in 1913. Following the evolution of these disciplines through the main personalities and ideas advanced, seen in their historical context, the study shows that, in spite of the syncope occurred during the communist regime, a real ”School of accounting thought” operated within the Bucharest University of Economic Studies, which was connected to the international flows of ideas, and which is currently going through a process of reconstructing a new identity.\r\n

---