Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?

Detalhes bibliográficos
Autor(a) principal: Jorge, Susana Margarida
Data de Publicação: 2018
Outros Autores: Jesus, Maria Antónia J., Laureano, Raul
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://hdl.handle.net/1822/83304
Resumo: European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) into National Accounts (NA), to window-dress the final deficit/surplus reported to EUROSTAT. The empirical research shows there are certain circumstances that might facilitate the use of GA–NA “adjustment discretion.” EU authorities must pay special attention to these conditions to ensure the reliability of reported deficits. The main findings of this paper could also assist in future efforts to improve the integrity of the adjustment process
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spelling Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?Ciências Sociais::Ciências PolíticasSocial SciencesEuropean Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) into National Accounts (NA), to window-dress the final deficit/surplus reported to EUROSTAT. The empirical research shows there are certain circumstances that might facilitate the use of GA–NA “adjustment discretion.” EU authorities must pay special attention to these conditions to ensure the reliability of reported deficits. The main findings of this paper could also assist in future efforts to improve the integrity of the adjustment processPortuguese Fundacao para a Ciencia e a Tecnologia and Portuguese Ministry of Education and Science; Grant numbers: UID/CPO/0758/2013; UID/GES/00315/2013.Wiley-BlackwellUniversidade do MinhoJorge, Susana MargaridaJesus, Maria Antónia J.Laureano, Raul20182018-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83304engJorge, S., Jesus, M. A., & Laureano, R. (2018, September 12). Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?. Public Budgeting & Finance. Wiley. http://doi.org/10.1111/pbaf.122080275-11001540-585010.1111/pbaf.12208https://doi.org/10.1111/pbaf.12208info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:51:16Zoai:repositorium.sdum.uminho.pt:1822/83304Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:50:08.221247Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
title Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
spellingShingle Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
Jorge, Susana Margarida
Ciências Sociais::Ciências Políticas
Social Sciences
title_short Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
title_full Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
title_fullStr Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
title_full_unstemmed Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
title_sort Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?
author Jorge, Susana Margarida
author_facet Jorge, Susana Margarida
Jesus, Maria Antónia J.
Laureano, Raul
author_role author
author2 Jesus, Maria Antónia J.
Laureano, Raul
author2_role author
author
dc.contributor.none.fl_str_mv Universidade do Minho
dc.contributor.author.fl_str_mv Jorge, Susana Margarida
Jesus, Maria Antónia J.
Laureano, Raul
dc.subject.por.fl_str_mv Ciências Sociais::Ciências Políticas
Social Sciences
topic Ciências Sociais::Ciências Políticas
Social Sciences
description European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) into National Accounts (NA), to window-dress the final deficit/surplus reported to EUROSTAT. The empirical research shows there are certain circumstances that might facilitate the use of GA–NA “adjustment discretion.” EU authorities must pay special attention to these conditions to ensure the reliability of reported deficits. The main findings of this paper could also assist in future efforts to improve the integrity of the adjustment process
publishDate 2018
dc.date.none.fl_str_mv 2018
2018-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://hdl.handle.net/1822/83304
url https://hdl.handle.net/1822/83304
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Jorge, S., Jesus, M. A., & Laureano, R. (2018, September 12). Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?. Public Budgeting & Finance. Wiley. http://doi.org/10.1111/pbaf.12208
0275-1100
1540-5850
10.1111/pbaf.12208
https://doi.org/10.1111/pbaf.12208
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wiley-Blackwell
publisher.none.fl_str_mv Wiley-Blackwell
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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