000			01430nam a22001457a 4500
999			_c524084 _d524084
008			231027b ||||| |||| 00| 0 eng d
100			_aHelldorff, Karoline and Christiaens, Johan _945019
245			_aHarmonising public sector accounting laws and regulations of the European union member states: Powers and competences
260			_bInternational Review of Administrative Sciences
300			_c89(3), Sep, 2023: p.741-756
520			_aThis 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			_aInternational Review of Administrative Sciences
906			_aEUROPEAN UNION
942			_cAR