Context. The European governance framework is based on National Accounting (NA), a macroeconomic accounting system. Its outputs are achieved through a complex process that begins with the consolidation of Government Accounts (GA), particularly those of central administrations, and subsequently aggregating those of the other public entities. This process involves two macro-level reclassifications: a formal one, aimed at representing the results of government accounts according to the European System of Accounts (ESA 2010), and a substantive one, which recalculates accounting entries following NA principles. The process is characterized by a statistical component, which becomes even more evident when NA outputs-particularly the public deficit and debt-are compared to their respective Gross Domestic Products, which are also statistic measures. Objective. This article aims to explore a possible solution that allows European governance to be conducted while minimizing the economic and social impacts on the EU Member States. This alternative approach could serve as a substitute for Accrual accounting and the European Public Sector Accounting Standards (EPSAS), currently under review by the European Commission through Eurostat. The main idea is that, since the standardization advocated by EPSAS cannot bypass the statistical component inherent in European surveillance parameters, simpler approach to guiding GA toward Accrual-based measures can be explored. Research methodology. To achieve the research results, this study employs a strictly deductive method within an exploratory approach, aimed at developing working hypotheses subject to empirical validation. Specifically, by arithmetically decomposing and reassembling cash accounting figures, the study finds out some proxy of Accrual accounting outputs. Originality and limitations. This study has not undergone empirical validation, which constitutes an intrinsic limitation that can only be addressed through case studies analysis and, subsequently, quantitative research. Nevertheless, it is innovative both theoretically and practically. From a theoretical perspective, it lays the groundwork for empirical verification of the formulated hypotheses and their refinement. From a practical perspective, if confirmed, the proposed solutions could help overcome the current deadlock in the EPSAS debate, while also avoiding the significant economic and social costs associated with their implementation-costs.