THE RELATIONSHIP BETWEEN THE DEVELOPMENT OF THE
     HIGHER EDUCATION IN ROMANIA AND THE ACCOUNTING
                       PROFESSION


         Teodora Viorica Fărcaş, Babeş-Bolyai University of Cluj-Napoca, Romania
          Adriana Tiron Tudor, Babeş-Bolyai University of Cluj-Napoca, Romania

ABSTRACT: This paper wants to highlights the relation between the development of
accounting in Romania and the accounting profession. The development of the accounting
education is related with the economical development as well as the profession. Having
intellectuals that are preoccupied of accounting we will have the need of having a recognized
group. The Body of Charted Accountants was correlated with the appearance of the second
Academy of Industrial Studies in Romania and only after the Unification.
We could see that the ones that initiate the organization of the accounting profession in
Romania were the Alumni of the Commercial Schools.

Key words: schools of commerce, accounting profession, Academy, alumni

JEL Codes: B25