The Heritage of the Transylvanian Accounting School

摘要

Accounting history plays an important role in informing accountants about their heritage. At the same time accounting history always provides for a detailed picture of past operations in order to better understand the present and predict the future. An overlook into the accounting history of the Romanian province, Transylvania, reveals that, at the beginning of the 20th century, an accounting school was being established. This continues its activity up to the present time. The Transylvanian accounting school is considered to be one of the most influential from Romania. We will emphasize in this paper the heritage which this school has left to Romanian accounting today.