Better data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting (Record no. 530929)
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| fixed length control field | 01607nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250721b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Helldorff, Karoline and Christiaens, Johan |
| 245 ## - TITLE STATEMENT | |
| Title | Better data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 91(1), Mar, 2025: p.150-164 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The quality of the data available for monitoring budgetary discipline of the Member States has been a hot topic within the European Union (EU) institutions and in the literature ever since the beginning of the economic crisis in 2008. The COVID-19 pandemic has shown the inadequacy, not only of the data, but also of the policy instruments available for coordinating efforts and decision-making. In this paper, we attempt to unlock the potential of public sector accounting (PSA) for contributing to the improvement of EU surveillance mechanisms. We look beyond the idea of standardised accounting rules for the entire EU public sector (European Public Sector Accounting Standards) into a less controversial area of EU competence, and we explore the conditions for introducing reporting obligations based on PSA data as part of EU law on statistics.- Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523231217214 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Administrative law, Budgetary surveillance, Decision, making, ESA, EU statistics, Public finance, Public Sector accounting. |
| 9 (RLIN) | 55457 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | International Review of Administrative Sciences |
| 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| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired |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 | 2025-07-21 | 91(1), Mar, 2025: p.150-164 | AR136670 | 2025-07-21 | Articles |