Harmonizacja rachunkowości budżetowej w Europie: ogień i woda
The harmonization of government accounting in Europe: fire and ice

Summary/Abstract: In Europe, business accounting is now in an important sense standardised, although there is arguably an equally important sense in which it is not in harmony; in government accounting, there is neither standardisation nor harmony. The lack of harmonisation is, at bottom, a function of two different ways of thinking about accounting: using the law or not using it. National 'accounting' is harmonised and standardised, but this is achieved using statistics not accounting.

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