Better data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting
By: Helldorff, Karoline and Christiaens, Johan
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Material type: 
BookPublisher: International Review of Administrative Sciences Description: 91(1), Mar, 2025: p.150-164.Subject(s): Administrative law, Budgetary surveillance, Decision, making, ESA, EU statistics, Public finance, Public Sector accounting
In:
International Review of Administrative SciencesSummary: 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
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Articles
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Indian Institute of Public Administration | 91(1), Mar, 2025: p.150-164 | Available | AR136670 |
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
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