Evocări din istoria contabilității în era globalizării – în amintirea profesorului Dumitru Rusu
Evocations from the history of accounting in the era of digitization – in memoriam Professor Dumitru Rusu

Summary/Abstract: The purpose of this paper is focused on analyze the path that accounting has been going through since prehistory, antiquity, the Middle Ages to the present day, when this science has reached a peak in its development due to the development of national economies, because we must not ignore the fact that economy and accounting are in a relationship of close interdependence. This is all the more so in the context of globalization when a series of common terms, such as uniformity, harmonization, compliance, etc. are being circulated. The beneficial effects of knowing the history of this science could actively contribute to supporting the process of harmonization accounting normalization, because we must not forget the roots, as George Santayana said: "Those who can not remember the past are condemned to repeat it”.

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