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Financial Accountability and European Union Cohesion Policy

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  • Sara Davies
  • Laura Polverari
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    Abstract

    Davies S. and Polverari L. Financial accountability and European Union Cohesion policy, Regional Studies. Many changes in European Union Cohesion policy since the late 1990s have been driven by the need to ensure and demonstrate financial accountability. This paper examines how the increased emphasis on financial management, control and audit in relation to the European Union budget is reshaping the governance of Cohesion policy, as well as the instruments of financial accountability. It also assesses the effects of these new instruments on financial flows and considers how these changes are perceived by policy-makers. Lastly, it explores the difficulties of assessing the impact of administrative changes on financial accountability in Cohesion policy. [image omitted] Davies S. et Polverari L. La responsabilite financiere et la politique de l'Union europeenne en faveur de la cohesion, Regional Studies. Depuis la fin des annees 90, les nombreuses modifications a la politique de l'Union europeenne en faveur de la cohesion ont ete conduites par la necessite d'assurer et de faire preuve de la responsabilite financiere. Cet article cherche a examiner comment l'accent mis de plus en plus sur les notions de gestion, de controle et d'audit financiers par rapport au budget de l'Union europeenne finit par remodeler la gouvernance de la politique en faveur de la cohesion, ainsi que les outils de responsabilite financiere. On evalue aussi l'impact de ces nouveaux outils sur les flux financiers et considere comment ces modifications sont appeciees par le decideurs. Pour conclure, on examine les difficultes d'evaluer l'impact des changements adminsitratifs sur la responsabilite financiere pour ce qui est de la politique en faveur de la cohesion. Responsabilite Gestion financiere Audit Politique en faveur de la cohesion Fonds structurels Davies S. und Polverari L. Finanzielle Rechenschaft und Kohasionspolitik der Europaischen Union, Regional Studies. Viele Veranderungen in der Kohasionspolitik der Europaischen Union seit dem Ende der neunziger Jahre gehen auf das Bedurfnis zuruck, eine finanzielle Rechenschaft sicherzustellen und nachzuweisen. In diesem Beitrag wird untersucht, wie die verstarkte Betonung der finanziellen Verwaltung, Kontrolle und Prufung im Zusammenhang mit dem Etat der Europaischen Union die Umsetzung der Kohasionspolitik sowie die Instrumente der finanziellen Rechenschaft umgestaltet. Ebenso werden die Auswirkungen dieser neuen Instrumente auf die Finanzstrome erortert, und es wird untersucht, wie diese Veranderungen von den Politikern beurteilt werden. Schliesslich werden die Schwierigkeiten bei einer Beurteilung der Auswirkung der administrativen Veranderungen auf die finanzielle Rechenschaft in der Kohasionspolitik erortert. Rechenschaft Finanzverwaltung Prufung Kohasionspolitik Strukturfonds Davies S. y Polverari L. Responsabilidad financiera y la politica de cohesion de la Union Europea, Regional Studies. Muchos de los cambios en la politica de cohesion de la Union Europea desde finales de los noventa han estado impulsados por la necesidad de asegurar y demostrar la responsabilidad financiera. En este articulo examinamos como el creciente enfasis en la gestion, el control y la auditoria financieros con relacion al presupuesto de la Union Europea esta reorganizando la gobernanza de la politica de cohesion, asi como los instrumentos de la responsabilidad financiera. Tambien evaluamos los efectos de estos nuevos instrumentos en los flujos financieros y consideramos como los responsables politicos perciben estos cambios. Por ultimo, analizamos las dificultades de valorar el impacto de los cambios administrativos en la responsabilidad financiera de la politica de cohesion. Responsabilidad Gestion financiera Auditoria Politica de cohesion Fondos estructurales

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Regional Studies.

    Volume (Year): 45 (2011)
    Issue (Month): 5 ()
    Pages: 695-706

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    Handle: RePEc:taf:regstd:v:45:y:2011:i:5:p:695-706

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    Keywords: Accountability; Financial management; Audit; Cohesion policy; Structural Funds;

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