Research subjects studied by the Cluj accounting school in the „Brasov period”

Authors

  • A. Tiron Tudor Babes-Bolyai University, Cluj-Napoca, Romania
  • D. Lixandroiu Transilvania University of Brasov, Romania
  • T. Farcas Babes-Bolyai University, Cluj-Napoca, Romania

Keywords:

University, History of Accounting, Accounting School, Academy, Works, Social – Economic Observer, Cluj, Brasov

Abstract

This article focuses on the works published in the field of accounting during the Second World War and in the post-war period in Transylvania. More exactly, this work presents the research themes studied when the Academy of High Commercial and Industrial Studies, which was the first form of Higher education in the economic field in Transylvania, functioned in Brasov. We wanted to surprise in this paper the apparition of the Academy in Cluj, the reason for moving to Brasov, and the “Brasov period”.

Author Biographies

A. Tiron Tudor, Babes-Bolyai University, Cluj-Napoca, Romania

Faculty of Economics and Business Sciences

D. Lixandroiu, Transilvania University of Brasov, Romania

Department of Management and Economic Informatics

T. Farcas, Babes-Bolyai University, Cluj-Napoca, Romania

Faculty of Economics and Business Sciences

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Published

2011-09-20

Issue

Section

ECONOMIC DATA PROCESSING