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Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?

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  • Rosa Maria Dasí
  • Vicente Montesinos
  • Santiago Murgui

Abstract

This paper provides an empirical analysis of the impact of ESA 2010 on EU member states, looking at countries both individually and as a whole and analysing the global impact of the adjustments and the partial impacts of each category. Changing the system of national accounts has introduced conceptual and methodological changes, but there has not been any significant variation in the convergence/divergence between government financial statistics and budgetary accounting in reporting deficits. The effect on the deficits reported by individual member states was quite marked however.

Suggested Citation

  • Rosa Maria Dasí & Vicente Montesinos & Santiago Murgui, 2016. "Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 165-172, April.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:165-172
    DOI: 10.1080/09540962.2016.1133964
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    Cited by:

    1. Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.

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