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Title: | Istoria contabilității: de la hieroglife până la digitalizare |
Other Titles: | The History of Accounting: from Hieroglyphs to Digitalization |
Authors: | Oloinic, Patricia |
Keywords: | accounting history ancient accounting historical development digitalization globalization |
Issue Date: | 2025 |
Publisher: | SEP ASEM |
Abstract: | This paper explores the historical evolution of accounting, from its primitive forms in ancient civilizations to the advanced digital systems used today. It examines how early societies such as the Sumerians, Egyptians, Greeks, and Romans used various methods to record economic activity, highlighting the origins of accounting as a tool for managing resources. A key turning point was the introduction of double-entry bookkeeping by Luca Pacioli in 1494, marking the beginning of modern accounting. The study also presents how the Industrial Revolution and globalization influenced the professionalization and standardization of accounting. Finally, the paper analyzes the impact of digital technologies, including cloud computing and artificial intelligence, on contemporary accounting practices, emphasizing its ongoing transformation and importance in the global economy. CZU: 657(091); JEL: M41 |
Description: | OLOINIC, Patricia. Istoria contabilității: de la hieroglife până la digitalizare = The History of Accounting: from Hieroglyphs to Digitalization. Online. Coord. șt.: Maia BAJAN. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 247-249. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.73 |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/4301 |
ISBN: | 978-9975-168-25-0 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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ASEM_INTERNATIONAL_CONF_ISSC_14-15 martie 2025_p247-249.pdf | 485.26 kB | Adobe PDF | View/Open |
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