Istoria contabilității: de la hieroglife până la digitalizare

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