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This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions, as a reference basis for efficient management. From of the point of view of the vast changes in the public accounting system (EPSAS), communication between accounting and tax reporting creates a unison in the presentation of financial/non-financial information, a key element in public management. The empirical research conducted by combining the cluster analysis with the MDS technique enables us to map all EU Member States and emphasize potential connections between EU accounting systems from an accrual approach perspective, as a pillar for a performing management. The research results reveal a widespread and strong interest in sound reporting that is able to improve transparency throughout a performing management system. These results support the EPSAS project aimed to adjust inaccuracies between accounting (IPSAS) and tax reporting (ESA 2010), and ultimately to enhance good governance and create a positive environment by facilitating transparency and comparability.

The Link Between Public Management and Accounting from the Point of View of Performance