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    STUDIA OECONOMICA - Issue no. 2 / 2000  

Authors:  D. MATIŞ.
  Abstract:  Accounting Defined. A study of the evolution of accounting suggests that accounting processes have developed primarily in response to business needs. Also, economic progress hass affected the development of accounting processes. History shows that the higher the level of civilization, the more elaborate the accounting methods.The study presents some aspects in the accounting defined: art, technique, social science, language of communication, information system, social acting.  
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