An analysis of thanatogenesis in Romanian accounting. (1st January 2012)

• Record Type: Journal Article
• Authors: Calu, Daniela Artemisa; Olimid, Lavinia; Dumitru, Madalina; Avram, Viorel
• Is Part Of: International journal of critical accounting. Volume 4:Number 2(2012)
• Page Start: 217
• Page End: 236
• Publication Date: 2012-01-01
• Subjects: accounting thanatogenesis -- accounting concepts -- thanatogenesis index -- accounting practices -- Romanian accounting reform -- patrimony -- socialist accounting; Accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1757-9848

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.