سه شنبه 25 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence |
| عنوان فارسی مقاله | بررسی اصلاح حسابداری دولتی سیستم ملی بهداشت یونان (ESY): برخی از شواهد اولیه |
| مشخصات مقاله انگلیسی | |
| سال انتشار |
2009 |
| عنوان مجله |
Munich Personal RePEc Archive |
| تعداد صفحات مقاله انگلیسی | 23 |
| رفرنس | ندارد |
| تعداد رفرنس | 0 |
| چکیده مقاله | |
| چکیده |
Over the last few decades, several countries have introduced financial management reforms as part of New Public Management (NPM). In some countries this has included transforming traditional budgetary cash accounting systems with accrual accounting. For example, in 1997 the Greek government introduced an accrual based accounting system (ABAS) and double-entry book-keeping in its public hospitals. The first goal of the paper is to provide an overview of the Greek government reform initiatives and evidence regarding the rate of adoption of the new accounting system in the health sector. The second goal is to present the perceived usefulness of the accounting information provided by the accounting reform and some implementation problems. Our analysis is based on the results of a survey undertaken in 2008. A structured questionnaire was prepared and sent to the Finance Directors of all 132 Greek public hospitals. |
| کلمات کلیدی |
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| دانلود | |
