Calu, Daniela Artemisa; Olimid, Lavinia; Dumitru, Madalina - In: International Journal of Critical Accounting 4 (2012) 2, pp. 217-236
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...
