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

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Uploaded by Karoline Helldorff     Uploaded date: December 15, 2021    
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Publication date
December 13, 2021
Paper language
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.
Preferred Citation
Helldorff, K., & Christiaens, J. (2021). 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
Keywords
administrative law, EPSAS, European administrative space, harmonisation, public sector accounting
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

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