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

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  • Giovanna Dabbicco

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.

Suggested Citation

  • Giovanna Dabbicco, 2015. "The Impact of Accrual-Based Public Accounting Harmonization on EU Macroeconomic Surveillance and Governments’ Policy Decision-Making," International Journal of Public Administration, Taylor & Francis Journals, vol. 38(4), pages 253-267, March.
    • Handle: RePEc:taf:lpadxx:v:38:y:2015:i:4:p:253-267
    DOI: 10.1080/01900692.2015.999581
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    Cited by:

    1. Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2021. "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 34(1), pages 292-310, January.
    2. Williard Yohana Kalulu, 2022. "The Influence of Custom Values on Implementation of Accrual-Based IPSAS in Tanzanian Public Corporations," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(5), pages 258-265, May.

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