Financial accounting reform in Greek public hospitals

dc.contributor.author	Σταματιάδης, Φίλιππος	el
dc.contributor.author	Πασπαράκης, Αντώνης	el
dc.date.accessioned	2015-01-30T00:24:22Z
dc.date.available	2015-01-30T00:24:22Z
dc.date.issued	2015-01-30
dc.identifier.uri	http://hdl.handle.net/11400/5088
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.subject	Public accounting
dc.subject	Public hospitals
dc.subject	Λογιστική του δημόσιου τομέα
dc.subject	Δημόσια νοσοκομεία
dc.subject	Νέα Δημόσια Διοίκηση
dc.subject	New Public Management
dc.title	Financial accounting reform in Greek public hospitals	en
heal.type	conferenceItem
heal.secondaryTitle	an empirical study of the implementation	en
heal.generalDescription	ISSN Σειράς Πρακτικών: 1791 – 8499	el
heal.generalDescription	Proceedings Series: 1791 - 8499	en
heal.classification	Hospitals--Administration
heal.classification	Public health
heal.classification	Νοσοκομεία Διοίκηση και οργάνωση
heal.classification	Δημόσια υγεία
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh85062289
heal.classificationURI	http://lod.nal.usda.gov/28292
heal.classificationURI	N/A-Νοσοκομεία Διοίκηση και οργάνωση
heal.classificationURI	N/A-Δημόσια υγεία
heal.keywordURI	http://zbw.eu/stw/descriptor/11589-4
heal.keywordURI	http://id.loc.gov/authorities/subjects/sh85062397
heal.contributorName	Φράγκος, Χρήστος Κ. (1949-) (επιμ.)	el
heal.language	en
heal.access	campus
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκησης Επιχειρήσεων.	el
heal.publicationDate	2009-05
heal.bibliographicCitation	Stamatiadis, F. and Pasparakis, A.(2009). Financial accounting reform in Greek public hospitals: an empirical study of the implementation. In Proceedings of the 2nd International Conference: Quantitative and Qualitative Methodologies in the Economic and Administrative Sciences. Athens, 25th to 27th May 2009. Athens: TEI of Athens. pp. 428-436.	en
heal.abstract	During the last decades, many countries worldwide have introduced financial accounting reforms at one or more levels of government by replacing or transforming their traditional budgetary cash accounting systems into an accrual based accounting system in order to increase accountability and financial transparency. This paper presents an overview of the current financial accounting reform towards a new accounting system, which combines cash and accrual accounting information, in the Greek public health sector. The focus is on the concept of the reformed financial accounting legislation and on the cross-sectional differences in the level of adoption and implementation of the new accounting system in Greek public hospitals. Our analysis is based on an empirical survey that was conducted via questionnaires during 2008 on a sample of 132 Greek public hospitals. The empirical examination revealed the perceived usefulness of the accrual accounting system in producing and presenting adequate accounting information to users for decision-making purposes as well as a lot of implementation problems in the early stage of hospital financial accounting reform.	en
heal.publisher	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας	el
heal.publisher	TEI of Athens	en
heal.fullTextAvailability	true
heal.conferenceName	2nd International Conference: Quantitative and Qualitative Methodologies in the Economic and Administrative Sciences	en
heal.conferenceItemType	full paper