Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
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چکیده
منابع مشابه
Assessing accrual accounting reform in Greek public hospitals: An empirical investigation
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming manageri...
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The reforms in the public sector accounting and financial management, as an important part of the New Public Management (NPM) initiative, have attracted considerable interest all over the world. The purpose of this study is to present empirical results related to the introduction and implementation of a governmental financial accounting reform in the public health sector in Greece five years af...
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Department of Sciences, Division of Computer Science, Technological Educational Institute of Crete, Heraklion, Greece; Department of Production Engineering and Management, Management Systems Laboratory, Technical University of Crete, Chania, Greece; Department of Business Administration, School of Social Sciences, Hellenic Open University, Patras, Greece; Department of Surgery, Penteli General ...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2012
ISSN: 1556-5068
DOI: 10.2139/ssrn.1978671