The Multiannual Financial Framework: reforms and path-dependent development of the EU budget

2019 ◽  
pp. 73-92
Author(s):  
Robert Kaiser
Keyword(s):  
Dependent Development ◽  
Financial Framework ◽  
Path Dependent ◽  
The Eu

Persistent but adaptable – the path dependent development of German cost accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juergen Weber ◽  
Leona Wiegmann
Keyword(s):  
Cost Accounting ◽  
Accounting Systems ◽  
Content Type ◽  
Dependent Development ◽  
Existing Structures ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Path Dependent ◽  
Over Time

Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. Design/methodology/approach The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. Findings This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. Originality/value By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.

scholarly journals The Common Agricultural Policy and the EU budget: stasis or change?

2013 ◽  
Vol 2 (2) ◽  
pp. 119 ◽  
Author(s):  
Alan Greer
Keyword(s):  
Historical Trends ◽  
Radical Reform ◽  
Stakeholder Interests ◽  
Decision Mechanism ◽  
Financial Framework ◽  
The Common ◽  
The Uk ◽  
First Time ◽  
Insight Into ◽  
The Eu

After highlighting the budgetary context and the historical trends on the funding of the CAP, this paper considers contemporary debates about its reform in the context of two ‘historic firsts’. Negotiations about the multiannual financial framework (MFF) for 2014-20 for the first time took place in tandem with a proposed CAP reform, within the broader context set by the financial crisis after 2008. Second, the CAP reform debates took place within the new institutional arrangements introduced in the Lisbon Treaty, which by extending the co-decision mechanism to the CAP potentially has increased the influence of the European Parliament (EP). Indeed the CAP reform dossiers were the first real test of these new arrangements and provide an insight into how the new institutional structure will work in practice. In both cases the paper highlights a continuing cleavage among member states and stakeholder interests  - that maps partly onto a broader budgetary gainers/losers division - between advocates of radical reform (e.g. the UK, Sweden) and those who favour the retention of the traditional CAP (such as France, Spain and Ireland).

scholarly journals The evolving role of EU Regional Policy: Implications for Australia?

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Bruce Wilson
Keyword(s):  
European Integration ◽  
Regional Policy ◽  
External Action ◽  
Policy Implications ◽  
The Past ◽  
Financial Framework ◽  
Social Recovery ◽  
Global Influence ◽  
The Eu

In 2013, ANZJES published an article on the significance of European Union (EU) Regional Policy in the process of European integration and its implications for Asia. Over the past decade, EU Regional Policy has evolved considerably. It is still centred on facilitating European integration, but also assumes a much more central role in focusing attention on harnessing resources, intellectual and economic, in order to address major societal missions. Regional Policy, or Cohesion, funds constitute approximately one third of the total European Commission budget and are, therefore, not only an important resource for integration, but also for addressing the wider priorities around the European Green Deal, and indeed, the planet. This is evident in the proposed Multiannual Financial Framework agreed by the European Council for 2021-27, in which Cohesion funding is seen to be a crucial resource for economic and social recovery from the COVID-19 crisis. This article reviews the evolution of this thinking in the last decade and considers its growing international significance. Whilst not necessarily imagined in 2010, when the EU established its European External Action Service (EEAS), a focus on regions and their innovation systems has enabled the EU to strengthen its global influence significantly.

scholarly journals Introduction

2020 ◽  
pp. 25-29
Author(s):  
Beatriz Pérez de las Heras
Keyword(s):  
European Union ◽  
70Th Anniversary ◽  
The European Union ◽  
European Studies ◽  
European Elections ◽  
Political Cycle ◽  
Financial Framework ◽  
New Challenges ◽  
Climate Neutrality ◽  
The Eu

Following the European elections of May 2019, the European Union (EU) opened a new institutional political cycle for the period 2019-2024. The year 2020 initiates a new time when the EU will have to tackle pending issues, such as United Kingdom’s exit or the 2021-2027 multiannual financial framework, while addressing new challenges, such as the achievement of climate neutrality or the development of the European Defence. In addition, the EU will commemorate the 70th anniversary of the Schuman Declaration on 9 May 2020, which will be an important and propitious event to take stock of the European political project and look to the future. This issue 62/2020 of Deusto Journal of European Studies includes contributions that deal with some of the issues and challenges the EU will face in the coming years.Published online: 02 April 2020

Case-Law Development between Path Dependence and Legal Uncertainty

2018 ◽  
Author(s):  
Susanne K. Schmidt
Keyword(s):  
Path Dependence ◽  
Case Law ◽  
European Law ◽  
Eu Law ◽  
Legal Uncertainty ◽  
Path Dependent ◽  
The Stability ◽  
Private Actors ◽  
The Eu

Chapter 3 turns to the analysis of case-law development. The overlapping nature of EU and domestic legal orders, coupled with the great material detail in the EU Treaty, leads to a state of legal uncertainty concerning the reach of EU law. Some private actors benefit from drawing on this supranational, alternative legal setting. The interpretation of the four freedoms and citizenship shows that legal uncertainty about the Treaty’s ever-broader scope is embedded in a path-dependent interpretation of rights. Principles established in one area are transferred to other areas, as most private actors perceive there to be benefits from such a transfer and legitimize their claims through established principles. Legal uncertainty and path dependence appear contradictory, but they are helpful concepts for understanding how the Court can further the stability and predictability of European law while giving new incentives for further integration.

The divergent logics of urban regeneration in Israel: A neoliberal toolkit and national rationales

Urban Studies ◽  
2021 ◽  
pp. 004209802110360
Author(s):  
Tal Alster ◽  
Nufar Avni
Keyword(s):  
Public Funding ◽  
Moral Economy ◽  
Urban Regeneration ◽  
Dependent Development ◽  
The Public ◽  
Israeli Government ◽  
Development Trajectory ◽  
Path Dependent ◽  
National Significance ◽  
Private Actors

In recent years, urban regeneration policy in Israel has relied largely on market-based mechanisms to deliver its goals, seemingly in keeping with neoliberal trends. Whereas, in previous decades, the construction and renovation of housing was facilitated primarily by state-run projects, current urban regeneration policy relies heavily on private actors – developers and homeowners – motivated by profit and the allocation of building rights. In this article, we argue that while this policy appears to be consistent with neoliberal trends, the Israeli government, as well as the public, in fact continue to view urban regeneration as a project of national significance, deserving of public funding if market forces should prove inadequate. We describe the unique characteristics of urban regeneration policy in Israel, arguing that they derive from ‘moral economy’ logic as well as geopolitical considerations such as national security and commitment to the periphery. We make this argument by examining urban regeneration in the country’s geographical and economic ‘periphery’, where the state is expected to finance and incentivise regeneration in the absence of market incentives. We conclude that even in a supposedly heightened neoliberal era, Israel’s regeneration policy continues to be centralised and driven by national objectives and centre–periphery relations that reproduce the country’s path-dependent development trajectory.

scholarly journals Planning for the Energy Transition and How to Overcome the Misfits of the Current Paradigm

World ◽  
2020 ◽  
Vol 1 (3) ◽  
pp. 264-282
Author(s):  
Rob Roggema
Keyword(s):  
Energy Transition ◽  
Recent Past ◽  
Bottom Up ◽  
Dependent Development ◽  
Engagement Process ◽  
Path Dependent ◽  
Current Paradigm ◽  
Current Practices

The current paradigm for planning an energy transition is often embedded in practices within the existing political and societal regime. Within this paradigm, a genuine transformation to a fully fossil-free future is often not achieved. Thus, the problem is that in order to arrive at such a newly conceived future, the concepts and solutions created need to be fundamentally different from practices in recent past and present. At the same time, the community is not prepared for big changes, and the unknown future is experienced as uncertain and undesirable. These two mechanisms perpetuate current practices and prevent a new future from emerging. In this article, we will demonstrate how these two movements can be connected to disrupt incremental and path-dependent development, allowing people to become visionary and co-design a transformative future with innovative concepts. The Dutch Groningen region is used as an illustrative example for realising fundamental shifts supported by a bottom-up engagement process.

scholarly journals Wieloletnie ramy finansowe na lata 2021–2027 i plan na rzecz odbudowy Unii Europejskiej – uwarunkowania negocjacji, przełomowe decyzje i perspektywa zmian

Studia BAS ◽  
2021 ◽  
Vol 3 (67) ◽  
pp. 27-44
Author(s):  
Magdalena Sapała
Keyword(s):  
Successful Implementation ◽  
The European Union ◽  
The Road ◽  
Financial Framework ◽  
Complex Decision Making ◽  
Complex Decision ◽  
On The Road ◽  
Final Agreement ◽  
The Eu

The article reflects on the negotiations on the EU’s 2021–2027 Multiannual Financial Framework and the European Union Recovery Instrument. It gives an overview of exceptional circumstances surrounding the negotiations, broad scope of the legislative package negotiated, and complex decision-making process. The paper also examines the final agreement, in particular as regards the size of the new long-term budget, the shift in spending priorities, and changes in the way the EU actions are financed. The author concludes that despite many difficulties on the road to the agreement, some elements of the outcome can be characterised as groundbreaking. She gives some arguments that a departure from path dependency in financing of the EU is possible. However, whether or not the change is permanent, depends on the successful implementation of the decisions made. The Conference on the Future of Europe gives an opportunity to continue the debate on further reform of the EU finances.

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