Investigating the Greek general government accounting reform: The challenging task of staff training
Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research with quan...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2025-03-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/24_1_4.pdf |
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| author | Michalis Bekiaris Thekla Paraponti Foteini Spanou |
| author_facet | Michalis Bekiaris Thekla Paraponti Foteini Spanou |
| author_sort | Michalis Bekiaris |
| collection | DOAJ |
| description | Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting.
Design/methodology/approach – Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status.
Findings – The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors.
Originality – The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à-vis the requirements of the ongoing accrual accounting reform.
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| format | Article |
| id | doaj-art-dbee1d3706dd4f858463646ddb086c12 |
| institution | OA Journals |
| issn | 1583-4387 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Contabilitate şi Informatică de Gestiune |
| spelling | doaj-art-dbee1d3706dd4f858463646ddb086c122025-08-20T02:12:24ZengBucharest University of Economic StudiesContabilitate şi Informatică de Gestiune1583-43872025-03-0124196137dx.doi.org/10.24818/jamis.2025.01004Investigating the Greek general government accounting reform: The challenging task of staff trainingMichalis Bekiaris0Thekla Paraponti1Foteini Spanou2School of Business, University of the Aegean, Chios, GreeceSchool of Economics and Business Administration, University of Thessaly, Larissa, GreeceSchool of Business, University of the Aegean, Chios, GreecePurpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status. Findings – The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors. Originality – The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à-vis the requirements of the ongoing accrual accounting reform. http://online-cig.ase.ro/jcig/art/24_1_4.pdfpublic sector accounting educationpublic sector accrual accountingpublic sector accounting reformspd 54/2018 |
| spellingShingle | Michalis Bekiaris Thekla Paraponti Foteini Spanou Investigating the Greek general government accounting reform: The challenging task of staff training Contabilitate şi Informatică de Gestiune public sector accounting education public sector accrual accounting public sector accounting reforms pd 54/2018 |
| title | Investigating the Greek general government accounting reform: The challenging task of staff training |
| title_full | Investigating the Greek general government accounting reform: The challenging task of staff training |
| title_fullStr | Investigating the Greek general government accounting reform: The challenging task of staff training |
| title_full_unstemmed | Investigating the Greek general government accounting reform: The challenging task of staff training |
| title_short | Investigating the Greek general government accounting reform: The challenging task of staff training |
| title_sort | investigating the greek general government accounting reform the challenging task of staff training |
| topic | public sector accounting education public sector accrual accounting public sector accounting reforms pd 54/2018 |
| url | http://online-cig.ase.ro/jcig/art/24_1_4.pdf |
| work_keys_str_mv | AT michalisbekiaris investigatingthegreekgeneralgovernmentaccountingreformthechallengingtaskofstafftraining AT theklaparaponti investigatingthegreekgeneralgovernmentaccountingreformthechallengingtaskofstafftraining AT foteinispanou investigatingthegreekgeneralgovernmentaccountingreformthechallengingtaskofstafftraining |