期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：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 was implemented in 2006 at the recommendations of EU,
the International Monetary System, the World Bank, the European Bank and OECD (Tiron Tudor, 2008).
The research methodology consists in analyzing the results of an empirical survey.
关键词：tanatogenesis, accounting regulation, accounting history, changes of accounting concepts,
changes of accounting practices
