Title: European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania

Authors: Teodora Farcas; Adriana Tiron Tudor; Dumitru Matis; Tony Tinker

Addresses: Faculty of Economics and Business Administration, Babes-Bolyai University, 58-60 Teodor Mihali Street 400591, Cluj-Napoca, Romania. ' Faculty of Economics and Business Administration, Babes-Bolyai University, 58-60 Teodor Mihali Street 400591, Cluj-Napoca, Romania. ' Faculty of Economics and Business Administration, Babes-Bolyai University, 58-60 Teodor Mihali Street 400591, Cluj-Napoca, Romania. ' Baruch College of the City University of New York, One Bernard Baruch Way, New York NY10010, USA

Abstract: This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in different societies. This paper attempts to contribute to the accounting literature by bringing the work of Professor I.N. Evian to an international audience.

Keywords: European accounting history; I.N. Evian; Romania; accounting literature.

DOI: 10.1504/IJCA.2012.048796

International Journal of Critical Accounting, 2012 Vol.4 No.4, pp.466 - 479

Published online: 07 Aug 2014 *

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