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

Author:

Helldorff Karoline1ORCID,Christiaens Johan1ORCID

Affiliation:

1. Ghent University, Belgium

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.

Publisher

SAGE Publications

Subject

Public Administration,Sociology and Political Science

Reference62 articles.

1. Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting

2. Bundesrechnungshof (2017) On the intended implementation of harmonised European Public Sector Accounting Standards (EPSAS) in the Member States of the European Union. Special Report pursuant to Article 99 Federal Budget Code. Bonn: Bundesrechnungshof. Available at: https://www.bundesrechnungshof.de/en/audit-reports/products/special-reports/2017-special-reports/intended-implementation-of-harmonised-european-public-sector-accounting-standards-epsas-in-the-member-states-of-the-european-union-1 (accessed 6 February 2021).

3. Shades of governmental financial reporting with a national accounting twist

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