Niþoi (Barbu) Nicoleta; Costel, Barbu; Ion, Nistor - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1405-1409
The evolution of accounting as social practice is linked to human evolution as an economic entity. The accounting as a system as it is today, is the result of a long historical process, during which it was transformed from a simple registration technique of trade into a means of control and...
