environments and strong enforcement of compliance with accounting standards using the Brown et al. (2014) index. As asset …

The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …

This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of … France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package … each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting …