"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 (what taxpayers' money actually delivers), and therein, the issues of monitoring, controlling,...

International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate...