An overlook into the accounting history evolution from a Romanian point of view – a literature review

Abstract

This work is a literature review which tries to track the past of accounting history. The study goes from general to particular, from international to national. The paper is based on historiography works. It presents the development of accounting history in continental Europe and it attempts to present which were the main characteristics of accounting history in time, its role and the used framework. Nevertheless this paper investigate the place of accounting history from Romania in the international context and which were the main international influences in this type of research from our country. We identified the accounting history works from Romanian literature, its authors and the subjects that are treated.