RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR

Daniela Calu (), Olimid Lavinia () and Madalina Dumitru ()
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Olimid Lavinia: Academia de Studii Economice din Bucuresti, Contabilitate si Informatica de Gestiune

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 832-837

Abstract: Tanatogenesis represents the “study of signs, conditions, causes and nature of death”. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search this area because a major change in the accounting system wa

Keywords: tanatogenesis; accounting regulation; accounting history; changes of accounting concepts; changes of accounting practices (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:832-837

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