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Harmonising public sector accounting laws and regulations of the European Union member states : powers and competences

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Abstract
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. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.
Keywords
Public Administration, Sociology and Political Science, administrative law, EPSAS, European administrative space, harmonisation, public sector accounting, POLICY INSTRUMENTS, GOVERNANCE, EPSAS

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MLA
Helldorff, Karoline, and Johan Christiaens. “Harmonising Public Sector Accounting Laws and Regulations of the European Union Member States : Powers and Competences.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2022, doi:10.1177/00208523211060007.
APA
Helldorff, K., & Christiaens, J. (2022). Harmonising public sector accounting laws and regulations of the European Union member states : powers and competences. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. https://doi.org/10.1177/00208523211060007
Chicago author-date
Helldorff, Karoline, and Johan Christiaens. 2022. “Harmonising Public Sector Accounting Laws and Regulations of the European Union Member States : Powers and Competences.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. https://doi.org/10.1177/00208523211060007.
Chicago author-date (all authors)
Helldorff, Karoline, and Johan Christiaens. 2022. “Harmonising Public Sector Accounting Laws and Regulations of the European Union Member States : Powers and Competences.” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. doi:10.1177/00208523211060007.
Vancouver
1.
Helldorff K, Christiaens J. Harmonising public sector accounting laws and regulations of the European Union member states : powers and competences. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. 2022;
IEEE
[1]
K. Helldorff and J. Christiaens, “Harmonising public sector accounting laws and regulations of the European Union member states : powers and competences,” INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2022.
@article{8730132,
  abstract     = {{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. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.}},
  articleno    = {{00208523211060007}},
  author       = {{Helldorff, Karoline and Christiaens, Johan}},
  issn         = {{0020-8523}},
  journal      = {{INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES}},
  keywords     = {{Public Administration,Sociology and Political Science,administrative law,EPSAS,European administrative space,harmonisation,public sector accounting,POLICY INSTRUMENTS,GOVERNANCE,EPSAS}},
  language     = {{eng}},
  pages        = {{16}},
  title        = {{Harmonising public sector accounting laws and regulations of the European Union member states : powers and competences}},
  url          = {{http://dx.doi.org/10.1177/00208523211060007}},
  year         = {{2022}},
}

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