Bankruptcy and What Cause It

This paper investigates bankruptcy as an economic, social, and historical phenomenon, focusing on the causes of its occurrence and its significance in the evolution of economic activity. Bankruptcy is often perceived as a financial defeat, but in reality, it is the result of more complex processes,...

Full description

Saved in:
Bibliographic Details
Main Author: Maria VASILE (BUDUI)
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2025-05-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/bankruptcy-and-what-cause-it-a471d/download-PDF/
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper investigates bankruptcy as an economic, social, and historical phenomenon, focusing on the causes of its occurrence and its significance in the evolution of economic activity. Bankruptcy is often perceived as a financial defeat, but in reality, it is the result of more complex processes, such as bad managerial decisions, lack of adaptability to market changes, systemic disruptions or even political crises. In addition to the contemporary analysis of bankruptcy, the study offers an interesting foray into history, exploring the first documented bankruptcy – the financial collapse of an ancient state, which highlights the fact that this problem is not new at all. Through a combination of theoretical analysis, historical examples, and critical reflections, the paper aims to contribute to a better understanding of the mechanisms of bankruptcy and to highlight useful lessons for the present by providing historical examples in this regard.
ISSN:2668-8921