Is who they are, what they prefer? Understanding bureaucratic elites' policy preferences for European integration of government accounting
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Uploaded by Pascal Horni
Uploaded date: May 21, 2025
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Publication date
June 17, 2024
Author(s)
Paper language
Abstract
Bureaucratic elites and national public administrations' experts play a key role in the preparation of supranational policies and in shaping global governance instruments. However, we know surprisingly little about what factors drive their preferences and support for supranational solutions. Drawing on the results of a vignette and conjoint experiment and the case of the European Commission's policy initiative to develop European Public Sector Accounting Standards, this study analyzes the effect of the communicative framing of a policy's objective and how experts' attitudes influence their preferences for policy outcomes. The study shows that the communicative framing of a policy's objective based on functional needs rather than on normative grounds increases support among national administrations' experts. Moreover, the study finds evidence that experts who internalized a public service motivation and those with a supranationalist collective identity are more willing to give up national sovereignty in favor of supranational policy solutions.
Preferred Citation
Horni, P. (2024). Is who they are, what they prefer? Understanding bureaucratic elites' policy preferences for European integration of government accounting. European Policy Analysis, 10, 449–475. https://doi.org/10.1002/epa2.1215
Keywords
EPSAS; IPSAS; Policy Design; Standard-setting; European Union; Framing
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
How to get the paper
From the journal
