The managerial decisions for the European Union under the siege of changes in the public sector accounting

2016 ◽  
Vol 5 (3) ◽  
pp. 207
Author(s):  
Cristina Silvia Nistor ◽  
Cristina Alexandrina Stefanescu
Keyword(s):  
European Union ◽  
Public Sector ◽  
The European Union ◽  
The Public ◽  
Managerial Decisions ◽  
Public Sector Accounting

Pension Obligations in the European Union: A Case Study for Accounting Policy

2017 ◽  
Vol 7 (3) ◽  
Author(s):  
Yuri Biondi ◽  
Marion Boisseau-Sierra
Keyword(s):  
European Union ◽  
Public Sector ◽  
Accounting Standards ◽  
Building Blocks ◽  
Critical Issue ◽  
Financial Supervision ◽  
The European Union ◽  
Comprehensive Overview ◽  
Member States ◽  
Public Sector Accounting

AbstractPension obligations constitute a critical issue for public finances and budgets. This is especially true for the European Union whose institutional mechanism aims to supervise Member States’ spending through centralised budgetary rules based upon financial covenants. In this context, accounting methods of recognition and measurement of pension obligations become an integral and critical aspect of Europe’s transnational budgetary and financial supervision. Drawing upon a comprehensive overview of pension management and regulation, this article aims to analyse the ongoing debate on accounting for pension obligations with a specific attention to the harmonization of European Public Sector Accounting Standards (EPSAS). While the European Commission has been favouring the ‘indisputable reference’ to the International Public Sector Accounting Standards (IPSAS), European Member States’ practices and views remain inconsistent with the normative solution imposed by the IPSAS 25, which favours and facilitates Definite Contribution pension schemes. In this context, we do summarise the IPSAS position mimicking the IFRS, review the pension’s accounting in national statistics and EPSAS debate, and provide some building blocks for a comprehensive model of accounting for pension obligations that admits and enables several viable modes of pension management.

Evaluating public sector management approaches towards undeclared work in the European Union

2008 ◽  
Vol 21 (3) ◽  
pp. 285-294 ◽  
Author(s):  
Colin C. Williams
Keyword(s):  
European Union ◽  
Public Sector ◽  
Positive Reinforcement ◽  
The European Union ◽  
Member States ◽  
Content Type ◽  
Public Sector Management ◽  
The Public ◽  
Undeclared Work ◽  
Good Behaviour

PurposeThis paper seeks to analyse the various approaches being used by the public sector across the European Union to tackle undeclared work and to evaluate the direction of change.Design/methodology/approachTo do this, the National Action Plans for Employment 2001 and 2003 (NAPs) and the National Reform Programmes 2005‐2008 (NRPs) are analysed, along with the data collected in international reviews conducted by the European Employment Observatory in Autumn 2004 and the European Industrial Relations Observatory (EIRO) in 2005 on undeclared work.FindingsIn parallel with public sector management in other realms, where it is accepted that positive reinforcement of “good” behaviour is more effective at eliciting change than negative reinforcement of “bad” behaviour, the finding is that the public sector in EU member states is moving away from solely a repressive approach that seeks to detect and penalise offenders and towards an approach that also seeks to stimulate good behaviour by rewarding compliance. Until now, however, these positive reinforcement measures appear to remain firmly entrenched in a bureaucratic management approach that uses externally imposed direct control systems to generate reactive behaviours, rather than an internalised post‐bureaucratic approach that seeks to generate constructive pro‐activity and commitment to tax morality on the part of populations.Originality/valueThis is one of the first attempts to evaluate how public sector management is tackling undeclared work in European member states.

Projectification in the public sector – the case of the European Union

2015 ◽  
Vol 8 (2) ◽  
pp. 324-348 ◽  
Author(s):  
Sebastian Godenhjelm ◽  
Rolf A. Lundin ◽  
Stefan Sjöblom
Keyword(s):  
European Union ◽  
Public Sector ◽  
Meta Analysis ◽  
The European Union ◽  
Management Skills ◽  
Content Type ◽  
The Public ◽  
Public Context ◽  
Transfer Mechanisms

Purpose – The purpose of this paper is to establish an understanding of what projectification means, how projectification is driven forward, as well as what the consequences of projectification are in an European Union (EU) context, and in the public sector in general. Design/methodology/approach – The research methods consist of a literature review as well as a meta-analysis of key EU policy documents related to the functioning of regional development and projects. The paper shows that structural developments brought forth by a projectification in a public sector context have significant consequences. Findings – Without contextually sensitive interlinking mechanisms between temporary and permanent structures projects risk losing their flexible and innovative qualities, and may fragment the ability of permanent organisations for maintaining coordination and continuity. The findings suggests that the proximity of permanent organisations, the discretion of entrepreneurship, the political priority of the task, the inclusion of competencies and interests, and the quality of transfer mechanisms are essential variables in explaining the outcome of temporary organisations in a politico-administrative context. Research limitations/implications – The paper contributes to the literature on projects in a public sector context and suggests that comparative research on the drivers and consequences of public sector projectification in supranational as well as national contexts is needed. Practical implications – The increasing requirements for applied project management skills and methods as criteria for project selection in the public sector highlight the importance of a broader theoretical and practical understanding of projectification. Originality/value – The paper adds a new dimension to the projectification debate by presenting a descriptive and conceptual discussion about the consequences of public sector projectification in an EU context. It complements an existing theory of the temporary organisation and takes the first steps towards a theory applicable to projectification in a public context.

scholarly journals Regionalne inwestycje publiczne w Polsce w latach 2008–2013

2015 ◽  
pp. 143-163
Author(s):  
Krzysztof Jarosiński
Keyword(s):  
European Union ◽  
Public Sector ◽  
Economic Analysis ◽  
Investment Policy ◽  
The European Union ◽  
The Public ◽  
Analysis And Evaluation ◽  
Regional Investment

The main objective of the Polish investment policy during transition and accession to the European Union was to increase investment in both the private and the public sector. The investment policy at that time had to be conducted on the basis of far-reaching autonomy of public sector units. The article concentrates on the economic analysis and evaluation of the effects of regional investment policy, focusing on the expenditures between 2008–2013.

scholarly journals Reduced Consumption for Transport due to Population Ageing? An Analysis of Expenditures of Private Households in the European Union and Potential Implications for the Public Sector

2018 ◽  
Vol 15 (3-4) ◽  
pp. 167-190
Author(s):  
Birgit Aigner-Walder ◽  
Thomas Döring
Keyword(s):  
European Union ◽  
Public Sector ◽  
Transport Sector ◽  
Retirement Age ◽  
The European Union ◽  
Consumption Expenditures ◽  
The Public ◽  
Goods And Services ◽  
Private Households ◽  
Theoretical Considerations

The paper focuses on potential effects of the ageing of the population on consumption expenditures of private households in the field of transport. Theoretical considerations as well as previous empirical results suggest that older households consume different goods and services than younger ones due to changing preferences and needs by increasing age. Possible consequences of these changes for goods and services in the transport sector are in focus. The expenditures of European households on transport based on the national household budget surveys of the 28 member countries of the European Union are analysed. The results suggest that expenditures in transport decrease at retirement age in all considered countries. Moreover, the structure of goods and services consumed in the transport sector changes over the life cycle of a private household, with implications for the public sector due to the ageing of the population to be expected.

scholarly journals PUBLIC SECTOR WAGE PREMIUM AND OUTPUT VOLATILITY IN THE EUROPEAN UNION

2018 ◽  
Vol 16 (0) ◽  
pp. 160-173
Author(s):  
Karlis Vilerts
Keyword(s):  
European Union ◽  
Public Sector ◽  
Wage Premium ◽  
The European Union ◽  
Output Volatility ◽  
Wage Setting ◽  
Cross Sectional ◽  
The Public ◽  
Cross Country ◽  
Stable Growth

This study seeks to uncover the role played by the public sector wage premium in explaining the output volatility. Furthermore, the study also explores the factors that might substantiate the cross-country differences in the volatility of the public sector wage premium. Using cross-sectional regression analysis for the European Union countries, the findings indicate that more volatile public sector wage premium is associated with higher fluctuations in the private sector employment and less stable growth. Findings also suggest that volatility of the public sector wage premium tends to be larger in countries with smaller governments and in countries where collective bargaining is the predominant regime for public sector wage setting.

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