Financial accountability as a condition for EU membership

Rabrenović, Aleksandra (2007) Financial accountability as a condition for EU membership. PhD thesis, University of Glasgow.

Abstract

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.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Subjects: H Social Sciences > HF Commerce; J Political Science > JN Political institutions (Europe)
• Colleges/Schools: College of Social Sciences > School of Law
• Supervisor's Name: Burrows, Prof. Noreen
• Date of Award: 2007
• Depositing User: Elaine Ballantyne
• Unique ID: glathesis:2007-2265
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 15 Nov 2010
• Last Modified: 10 Dec 2012 13:53
• URI: https://theses.gla.ac.uk/id/eprint/2265