Profesia contabilă în România mare – file de istorie comună cu Basarabia

Abstract

It is 100 years since the appearance of the regulated accounting profession in Romania, after a sustained activity of over 30 years for the affirmation of this profession. History begins early, in 1864, with the reforms initiated by Prince Alexandru Ioan Cuza, when the superior commercial schools were established. An intense period followed, with important moments, brought into discussion for their significance in connection with the appearance in 1921, of the Law for the organization of the ”Body of Certified Accountants and Expert Accountants in Romania”. In that year, Great Romania was a reality and Basarabia, part of it. The development of the accounting profession, after the appearance of the Law, meant the inclusion of Basarabia in this process. Our study highlights the significant moments of those years, in direct connection with Basarabia. JEL: M41.