An analysis of thanatogenesis in Romanian accounting

Daniela Calu (), Lavinia Olimid, Madalina Dumitru () and Viorel Avram

International Journal of Critical Accounting, 2012, vol. 4, issue 2, 217-236

Abstract: Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of concepts and practices and we survey the opinions of academics teaching in a Bucharest university. Similarly to the clinical indices used by physicians to monitor the evolution of a patient, accounting thanatogenesis indices represent rates of rejection of concepts and practices, as measured by surveys of accountants. The ideological influence of IAS/IFRS is assumed to modify the opinions of the respondents that have been exposed to a decade of harmonisation with both European Accounting Directives and IAS/IFRS.

Keywords: accounting thanatogenesis; accounting concepts; thanatogenesis index; accounting practices; Romania; accounting reform; patrimony; socialist accounting. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=46382 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:4:y:2012:i:2:p:217-236

Access Statistics for this article

More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().