A Short Incursion into the Accounting of the Middle Ages
A Short Incursion into the Accounting of the Middle Ages

Author(s): Veronica Grosu, Elena Hlaciuc
Subject(s): Accounting - Business Administration
Published by: Editura Lumen, Asociatia Lumen
Keywords: Accounting history; accounting theory; double entry;
Summary/Abstract: The present paper is intended to illustrate a period of complete significance in which, from a doctrinal point of view, accounting has been marked by two major phenomena, namely, the definitive setback of the theory centered on the value accounts and on the patrimonial system, therefore the decline of accounting as scientific discipline, and the rise of the business economy, in close connection with renouncing to the patrimony optic and focusing on performance or revenue.

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