This paper aims at showing that the divergences (adjustments) between the measures of debt in national (net borrowing lending, NBL) and governmental accounting (working balance, WB) vary over time to provide future research opportunities around the factors that, affecting temporal divergences between NBL and WB, enhances fiscal fragility within the EU public sector accounting system. Analysing the Excessive Deficit Procedure (EDP) tables issued by 28 EU countries over the period 2010-2015, the paper uses novel approaches in measuring adjustments based on network analysis and regression models, showing that they are significantly different over time.
Key-Words: Contabilità pubblica, comparative international governmental accounting, governmental sub-sectors, deficit/surplus measurement
