What is it about?

The adjustments to be done when data are passed from governmental accounting to the national statistics, and the circumstances possible to affect those adjustments so that final public deficits might be manipulated.

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Why is it important?

Manipulation of those adjustments needs to be controlled to avoid window-dressing the final figures reported, ultimately having serious consequences in macroeconomic decisions made on the basis of those figures.


Writing this paper was interesting for the recommendations that could be derived for EU authorities and public sector accounting policy-makers.

Dr Susana Jorge
University of Coimbra

Read the Original

This page is a summary of: Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?, Public Budgeting &amp Finance, September 2018, Wiley,
DOI: 10.1111/pbaf.12208.
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