Financial accountability and European Union Cohesion policy

Davies, Sara and Polverari, Laura (2011) Financial accountability and European Union Cohesion policy. Regional Studies, 45 (5). pp. 695-706. ISSN 0034-3404

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Official URL: https://doi.org/10.1080/00343404.2010.529118

Abstract

Davies S. and Polverari L. Financial accountability and European Union Cohesion policy, Regional Studies. Many changes in European Union Cohesion policy since the late 1990s have been driven by the need to ensure and demonstrate financial accountability. This paper examines how the increased emphasis on financial management, control and audit in relation to the European Union budget is reshaping the governance of Cohesion policy, as well as the instruments of financial accountability. It also assesses the effects of these new instruments on financial flows and considers how these changes are perceived by policy-makers. Lastly, it explores the difficulties of assessing the impact of administrative changes on financial accountability in Cohesion policy.

Author(s):	Davies, Sara ORCID: https://orcid.org/0000-0002-3872-7630 and Polverari, Laura ORCID: https://orcid.org/0000-0003-2242-6320
Item type:	Article
ID code:	34870
Keywords:	accountability, financial management, audit, cohesion policy, structural funds, Political Science, Environmental Science(all), Social Sciences(all)
Subjects:	Political Science
Department:	Faculty of Humanities and Social Sciences (HaSS) > School of Government and Public Policy > European Policies Research Centre
Depositing user:	Pure Administrator
Date deposited:	20 Oct 2011 14:08
Last modified:	03 Jan 2020 08:22
Related URLs:	Scopus publication
URI:	https://strathprints.strath.ac.uk/id/eprint/34870
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