Revisiting the Economic Perspective on Accounting in the First Half of the Twentieth Century in Romania
Author:
Univ. Prof. Ion IONAŞCU, Ph. D.
JEL:
M49, N34, N84
DOI:
Keywords:
business economics, I.N. Evian, Romanian accounting
Abstract:
This study shows that with the establishment of higher economic education in Romania, a teaching approach integrating accounting in courses of business economics has developed. The most notable exponent of this approach was Professor Ion N. Evian, who was the one to focus the most on accounting issues in the lectures of business economics that he delivered at the Commercial Academy in Cluj (during 1922-1943). Although Evian construed accounting only as an economic technique belonging to business economics, he subsequently introduced an economic approach within the accounting discipline, next to the traditional legal perspective, and can be regarded as the promoter of management sciences in Romania. The economic approach in Romanian accounting was introduced in the first half of the twentieth century as an alternate perspective to the legal one, under the influence of the German school of business administration (Betriebswirtschaftslehre, germ.). \r\n