Development of accounting theories specific to the national accounting literature of the first half of twentieth century

Need to identify plausible explanations of the principles underlying the double entry accounting over time determined by various manifestations of thought that have resulted in many theories. All these theories have proposed to explain and substantiate dopic formalism, but many of them no longer a value today than a purely historical perspective. The representative of such theories has been many pages written Romanian and foreign authors in the first half of the twentieth century. Some Romanian authors mention the Ioan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-Trancu Iasi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientific theories.