Financial accountability as a condition for EU membership

HF Commerce;JN Political institutions (Europe)

Rabrenović, Aleksandra ; Burrows, Noreen

University:University of Glasgow

Department:School of Law

关键词: HF Commerce;    JN Political institutions (Europe);   

Others  :  http://theses.gla.ac.uk/2265/1/2007rabrenovicphd.pdf

来源: University of Glasgow

【 摘 要 】

The objective of this thesis is to provide advice on how to establish a reliable system of financial accountability in Serbia, as a condition for EU membership. The creation of a functional financial accountability system in Serbia is important not only for further Serbian development, but also to secure efficient and effective use of the EU/Member States’ monies, which are already being used in Serbia.This thesis analyses financial accountability systems of two EU Member States: UK and France and a supranational EU system, which are then compared with the Serbian system. The legal frameworks of these systems of financial accountability are analysed against their socio-historical backgrounds, focusing on the key challenges they face in both their strategic developments and everyday work.The conclusion is that Serbia has still not met the financial accountability conditions for EU membership outlined in the acquis communitaure. The comparative socio-legal analysis has demonstrated that the application of pure, more advanced Western European models of financial accountability would not be possible in the transitional Serbian environment. However, specific elements of these systems, exemplified in the emerging European system of financial accountability, could be well applied in the Serbian context.