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Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?
Event Title
AIDEA - XXVIII Italian Conference
Year (definitive publication)
2017
Language
English
Country
Italy
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Abstract
Having a deficit limit, EU countries are compelled to attain such objective and therefore will eventually choice any instrument to reach its accomplishment. This paper argues that accounting discretion might be used by countries in managing adjustments made when translating data from Governmental Accounting (GA) into National Accounts (NA) as to window-dress their final deficit/surplus reported to EUROSTAT. Assuming that managing the final deficit could be every country’s aim, it shows that certain circumstances might facilitate the use GA-NA ‘adjustments discretion’.
Acknowledgements
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Keywords
budgetary reporting,National Accounts,deficit/surplus,adjustments management,accounting discretion,Central Government
