Development of Accounting Theories Specific to the National Accounting Literature of the First Half of Twentieth Century

Author:Sorin Damian
Position:University of Babes-Bolyai University in Cluj-Napoca, Faculty of Economics and Business Administration
Pages:517-520
 
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Performance and Risks in the European Economy
517
Development of Accounting Theories Specific to the National Accounting
Literature of the First Half of Twentieth Century
Sorin Damian
University of Babes-Bolyai University in Cluj-Napoca, Faculty of Economics and Business
Administration, dmn_sorin@yahoo.com
Abstract: Need to identify plausible explanations of the principles underlying the double entry accounting
over time determined by various manifestations of thought that have resulted in many theories. All these
theories have proposed to explain and substantiate dopic formalism, bu t many of them no longer a value
today than a purely historical perspective. The represent ative of such theories has been many pages written
Romanian and foreign auth ors in the first half of the twentieth century. Some Romanian author s mention the
Ioan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-Trancu
Iaşi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientific
theories.
Keywords: formalist theories; materialist theories; accounting: art; technology and science
1. Introduction
Since the advent in 1494 of a Franciscan monk Luca Paciolo work until the late nineteenth century,
most works of literature had a descriptive book, for use in teaching practice and school life without
any scientific value. Many of them are summarized in an attempt to explain and demonstrate the
principle of double counting and did not exceed Paciolo Luke's work in 1494. The theories put
forward by L. Gomberg embryonic Historie critique the work of 1929, Evian (1940) played in Theory
of accounts first double-entry accounting concepts made by the authors: Gerolamo Cardono, Simon
Stevin, Flowers, Andrea Zambelli, De la Porte, Barreme BF, Giuseppe Forni, Edmond Degrange, IL
Quinet, J. Schrott.
All these accounts were authors of works on scientific matters to be dealt with accounting, because all
the facts were ignored economic reality and business events. Scientific theories are sub-divided into
formalist theories (personalist), in the practice of crossing the strictly formal accounting records of the
accounting operations of rights or legal relations and people interested and participating debts of
business operations, and materialist theories, which studying the phenomena of economic growth or
decrease in property companies, which will then be subject to accounting records. Personification
theory accounts rudimentary theories were considered based on fictive construction, were later
developed in personalist theories grouped Reisch and Kreibig (1907) in a single series with the
personalistic theory of accounts and personalist theories with two sets of accounts.

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