Accounting as an Academic and Educational Subject at the Academy of High Commercial and Industrial Studies of Cluj-Brasov (1940–1950)
Accounting As an Academic and Educational Subject at the Academy of High Commercial and Industrial Studies of Cluj-Brasov (1940–1950)

Summary/Abstract: This accounting history article reveals the evolution of accounting as an academic and scientific subject at the Academy of High Commercial and Industrial studies of Cluj-Brasov at the middle of the 20th century, when political issues led to big changes in the economic and social environment. The results of the article show that even if the entire economic, political and social situation was very difficult at that moment, accounting evolved under all its aspects. Therefore not all the contextual situations directly influence the evolution of thought in a negative way.

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