LEGAL AND ACCOUNTING CONSIDERATIONS ON THE CONCEPT OF PATRIMONY
LEGAL AND ACCOUNTING CONSIDERATIONS ON THE CONCEPT OF PATRIMONY
Author(s): Maria Laiu-TincuSubject(s): Economy, Civil Law, Accounting - Business Administration, Roman law
Published by: Editura Tehnopress
Keywords: patrimony; legal patrimony; accounting patrimony; legal empirical study;
Summary/Abstract: The concept of patrimony has many semantic values, as the notion of patrimony transcends time and undergoes connotative mutations. In the present study, we aim to analyze the concept of patrimony in an interdisciplinary approach, at the intersection of legal sciences with economic sciences. We aim to highlight the similarities and conceptual differences between legal patrimony and accounting patrimony. The research will be completed with an empirical experiment with the purpose of validating the research hypothesis on conceptual differences.
Journal: Journal of Public Administration, Finance and Law
- Issue Year: 10/2021
- Issue No: 22
- Page Range: 339-349
- Page Count: 11
- Language: English