AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS
Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying pr...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2016-12-01
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| Series: | Cross-Cultural Management Journal |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/CMJ2016_I2_6.pdf
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| _version_ | 1818474397181149184 |
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| author | Radu-Daniel LOGHIN |
| author_facet | Radu-Daniel LOGHIN |
| author_sort | Radu-Daniel LOGHIN |
| collection | DOAJ |
| description | Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. For the purpose of this paper, an etymological analysis was performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries. |
| first_indexed | 2024-04-14T04:36:25Z |
| format | Article |
| id | doaj.art-bcfaa479d0fd49e69f9eca9695065561 |
| institution | Directory Open Access Journal |
| issn | 2286-0452 |
| language | English |
| last_indexed | 2024-04-14T04:36:25Z |
| publishDate | 2016-12-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | Cross-Cultural Management Journal |
| spelling | doaj.art-bcfaa479d0fd49e69f9eca96950655612022-12-22T02:11:51ZengRomanian Foundation for Business IntelligenceCross-Cultural Management Journal2286-04522016-12-01XVIII2125131cmj:y2016:i2:p125-131AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTSRadu-Daniel LOGHIN0 Academia de Studii Economice Bucureşti, Romania Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. For the purpose of this paper, an etymological analysis was performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries. http://seaopenresearch.eu/Journals/articles/CMJ2016_I2_6.pdf Chart of accountsLinguisticsAccountingMoldova |
| spellingShingle | Radu-Daniel LOGHIN AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS Cross-Cultural Management Journal Chart of accounts Linguistics Accounting Moldova |
| title | AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS |
| title_full | AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS |
| title_fullStr | AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS |
| title_full_unstemmed | AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS |
| title_short | AN ETYMOLOGICAL APPROACH TO THE MOLDAVIAN CHART OF ACCOUNTS |
| title_sort | etymological approach to the moldavian chart of accounts |
| topic | Chart of accounts Linguistics Accounting Moldova |
| url |
http://seaopenresearch.eu/Journals/articles/CMJ2016_I2_6.pdf
|
| work_keys_str_mv | AT radudanielloghin anetymologicalapproachtothemoldavianchartofaccounts AT radudanielloghin etymologicalapproachtothemoldavianchartofaccounts |