The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making

Giovanna Dabbicco

International Journal of Public Administration, 2015, vol. 38, issue 4, 253-267

Abstract: This article sheds more light on the possible advantages (and the critical aspects) of introducing accruals accounting for governments in the context of European macroeconomic surveillance. This would add more balance to the discussion about accrual accounting, which tends to focus on the resource costs involved. The research it describes would, inter alia, show the impact on sensitive policy areas using a statistical analysis from EU countries’ official Government Finance Statistics. It also draws some conclusions on a suggested roadmap for public accounting in the European context.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:taf:lpadxx:v:38:y:2015:i:4:p:253-267

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DOI: 10.1080/01900692.2015.999581

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