Romanya Muhasebe Sistemine Tarihsel Bir Bakış

Muhasebenin Romanya'daki tarihsel gelişmesini inceleyen bu çalışmanın amacı, Osmanlı 'dan modern döneme kadar geçen süreçteki önemli değişiklikleri izah etmektir. Ortaya çıkan temel düşünceler şunlardır: (a) Romanya muhasebe sistemi Osmanlı'nın gelişmemiş kapitalizmi ve servet transferi uygulamaları nedeniyle geri kalmıştır; b) Romanya'nın bağımsızlığının ilk yıllarında hızlı ve yenilikçi değişimler gerçekleşmiştir; c) Romanya'nın Sovyet egemenligine girmesine neden olan İkinci Dunya Savaşı tecriibesi ulkenin gelişmeye başlayan muhasebe uygulamalarını durdurdu; ve d) Romanya, Çavuşescu döneminden sonra modern muhasebe hedefine donebilmenin mücadelesini vermektedir.

A Historical Overview of Accounting in Romania

The purpose of this historical overview of the development of accounting in Romania was to account for the myriad changes in the Romanian approach to accounting from Ottoman to modern times. The main themes to emerge from the overview were as follows: (a) the development of Romanian accounting was stunted by the immature capitalism and wealth-transfer mentality of the Ottomans; (b) there was rapid and innovative development in Romanian accounting during the early years of Romanian independence; (c) Romania ’s post-World War Two experience of being Soviet satellite undid the country’s nascent accounting innovations; and (d) Romania has struggled to return to path of accounting modernity even in the post-Ceausescu era.

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