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100			_aHelldorff, Karoline and Christiaens, Johan _955456
245			_aBetter data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting
260			_aInternational Review of Administrative Sciences
300			_a91(1), Mar, 2025: p.150-164
520			_aThe 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			_aAdministrative law, Budgetary surveillance, Decision, making, ESA, EU statistics, Public finance, Public Sector accounting. _955457
773			_aInternational Review of Administrative Sciences
942			_cAR