Who is more dangerous than a counter-revolutionary?

Bad accountants! At least according to Stalin:

No branch of economic activity can make headway without proper bookkeeping. But unfortunately our accountants do not always possess the elementary merits of the ordinary honest, bourgeois accountant. I have a high regard for some of our accountants; among them are honest and devoted workers. But the fact remains that we have also worthless accountants capable of concocting any sort of statement and who are more dangerous than counter-revolutionaries.

Works, volume 6, p. 226

Stalin writing 01

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