Harmonising public sector accounting laws and regulations of the European union member states: Powers and competences (Record no. 524084)
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| 000 -LEADER | |
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| fixed length control field | 01430nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231027b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Helldorff, Karoline and Christiaens, Johan |
| 245 ## - TITLE STATEMENT | |
| Title | Harmonising public sector accounting laws and regulations of the European union member states: Powers and competences |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 89(3), Sep, 2023: p.741-756 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. – Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523211060007 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | International Review of Administrative Sciences |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | EUROPEAN UNION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2023-10-27 | 89(3), Sep, 2023: p.741-756 | AR129959 | 2023-10-27 | Articles | |||||
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2023-10-27 | 89(3), Sep, 2023: p.741-756 | AR129960 | 2023-10-27 | Articles |