%0 Journal Article %T RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR %A Calu Daniela %A Olimid Lavinia %A Dumitru Madalina %J Annals of the University of Oradea : Economic Science %D 2009 %I University of Oradea %X Tanatogenesis represents the ˇ°study of signs, conditions, causes and nature of deathˇ±. 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 %K tanatogenesis %K accounting regulation %K accounting history %K changes of accounting concepts %K changes of accounting practices %U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/141.pdf