Bossone, Biagio; Costa, Massimo - In: Economics : the open-access, open-assessment journal 15 (2021) 1, pp. 43-59
This study analyzes the nature of money through the lens of the international principles of accounting and lays the foundations of what it calls the accounting view of money (AVM). Using international accounting principles, the AVM argues that the fiat monies issued by the state (typically,...