This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the
other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat.
Karoline Helldorff and Johan Christiaens. International Review of Administratieve Sciences, 2021.
https://doi.org/10.1177/00208523211060007