Abstract

The economic culture and accounting theory in Bacău area has its beginnings in the setting up of the first practical school of agriculture, by Ion Ionescu de la Brad, who included in the curriculum an accounting course, as well. Over the years, the economic education of Bacău area education has evolved from “The School of Accounting and Co-operative Education” (1919) to the modern economic higher education, in our days. During an important period of the evolution of education and culture in Bacău area, Professor Vasile Pătruţ is present, having a significant contribution to the accounting theory, teaching and practice in Bacău.

Highlights

  • The evolution of economic literature and culture in Bacău area can be approached only in strong connection with the emergence and development of education, in this area

  • If we speak of tradition in Bacău, in terms of economic culture and accounting theory, we must mention that it finds its beginnings towards the end of the 19th century, more precisely in 1870, when Ion Ionescu de la Brad, the founder of the Romanian modern agriculture, set up, on his own land, a model farm and a practical agriculture school, which included in the curriculum a course of “Phytology, Zootechny, Rural Economics and Accounting”

  • After obtaining the first degree in education, in 1968, Professor Vasile Pătruţ transferred to the Economic High school in Bacău, where his wife, the teacher Frăsina Patrut, came, as well, At the Economic High school in Bacău, later the Economic College, Professor Vasile Patrut worked for 21 years, until 1991, when he was called upon to contribute to the creation the economic higher education in Bacău

Read more

Summary

Introduction

The evolution of economic literature and culture in Bacău area can be approached only in strong connection with the emergence and development of education, in this area. I have made this retrospective of economic education in Bacău, since Professor Vasile Pătruţ has been present, by his contributions, to the accounting theory, teaching and practice in Bacău, for more than forty-four years.

Results
Conclusion
Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call