PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting history in Romania, we want to found historical elements that are not so able to see otherwise. The article wants to highlight the impact that the work of professor Evian had in the history of accounting in Romania. Also, by presenting the work of professor I.N. Evian in the context of the Academy of High Commercial and Industrial Studies from Cluj, we want to prove that this institution was the first form of higher education in Transylvania in the accountancy field.