Financial Accountability in the European Union (eBook, PDF)

Institutions, Policy and Practice
Redaktion: Stephenson, Paul; Aden, Hartmut; Sánchez-Barrueco, María-Luisa

• Format: PDF

Produktbeschreibung

This book offers comprehensive coverage of various aspects of financial accountability around the EU budget - how it is spent via policies, how institutions engage in checking policy performance, and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 332
• Erscheinungstermin: 19. November 2020
• Englisch
• ISBN-13: 9781000223552
• Artikelnr.: 60304772

Autorenporträt

Paul Stephenson is Assistant Professor at the Department of Political Science at Maastricht University, the Netherlands. María-Luisa Sánchez-Barrueco is Senior Lecturer in EU Law and Politics in the Transnational Law Department at the University of Deusto, Bilbao, Spain. Hartmut Aden is Professor of German and European Public Law, Public Policy and Public Administration at the Berlin School of Economics and Law, Germany.

Inhaltsangabe

Introduction: Situating and contextualising financial accountability in the
European Union PART I: Institutional Perspectives: Mandates and Powers 1.
Financial Accountability in the Broader Framework of Accountability Studies
2. The Strategic Involvement of the European Parliament in Establishing the
European Social Fund 3. Analysing the Origins of the 'Statement of
Assurance': The European Court of Auditors after the Maastricht Treaty 4.
On the Interplay between Good Administration and Sound Financial
Management: The View from Strasbourg 5. Comparing the Audit Capacity of
Supreme Audit Institutions (SAIs) in the Context of European Multilevel
Governance (MLG) PART II: Policy Perspectives: Cohesion Policy and the
Structural Funds 6. The Multiple Accountabilities of EU Cohesion Policy:
Wicked problem or north star? 7. The Accountability of financial
Instruments in EU Cohesion Policy: Lessons learnt from the European Court
of Auditors 8. The Evolution of the Internal Control System for the
Structural Funds: Between the European Commission and national authorities
9. Financial Accountability and the Quality of Performance in EU Cohesion
Policy: The case of Italy 10. The Implementation and Accountability of EU
Cohesion Policy in The Netherlands PART III: Perspectives from Practice:
Financial Accountability Challenges 11. Communicating Financial
Accountability in an Age of Disinformation: The results of a cross-national
survey of supreme audit institutions (SAIs) 12. Delivering Value for Money?
The problematic accountability of the European Stability Mechanism (ESM)
13. Ensuring the Accountability of the European Fund for Strategic
Investments (EFSI) 14. Making Taxpayers' Contributions to the EU Budget
Visible: Towards greater transparency and legitimacy 15. Suspending EU
Funds to Member States that Breach the Rule of Law: A new accountability
mechanism? 16. Protecting EU Financial Interests through Criminal Law: The
shortcomings of the PIF directive and repercussions for the functioning of
the EPPO 17. Securing Impact from Audit: Budgetary scrutiny by the European
Parliament and its use of findings by the European Court of Auditors