the finance sector and local government in terms of new institutional arrangements allowed to conclude that the strong … fiscal rules index is not a guarantee of maintaining public finance discipline, and the example of this was the varied fiscal …

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 …