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...

Taxation of profits made by companies in general was constantly a topic discussed and interpreted, the relationship between accounting and taxation representing an area of conflict because tax principles and methods are not under the control of the company. Measurement and accounting of the...

The accounting as an instrument of information must offer information to different users of exact information. The information concerning the accounting for the intellectual capital of the enterprise, not only that they can be useful for the inside public, but also to the outside one, as well as...

To illustrate the social prestige or the degree of “science” that operates a profession or a scientific discipline begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both as scientific knowledge and as social practice....