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Europeanisation, Independent Bodies and the Empowerment of Technocracy: The Case of the Greek Auditing Oversight Body

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  • Spyros Blavoukos
  • Constantinos Caramanis
  • Emmanouil Dedoulis

Abstract

The establishment of independent oversight bodies constitutes an important institutional reform in the European Union context. Based on technocratic expertise, they aim to curtail the state's policymaking and supervisory role. During the last decade, such bodies have been established in Greece, illustrating the ideational and institutional impact of the Europeanisation process. By examining the Greek independent oversight board for accounting and audit practices, we posit that its highly politicised mode of governance has undermined the purpose of its instigation and operation. Although such externally induced institutional reforms entail some ideational and institutional change, their full transformative potential has yet to be realised in Greece.

Suggested Citation

  • Spyros Blavoukos & Constantinos Caramanis & Emmanouil Dedoulis, 2013. "Europeanisation, Independent Bodies and the Empowerment of Technocracy: The Case of the Greek Auditing Oversight Body," South European Society and Politics, Taylor & Francis Journals, vol. 18(2), pages 139-157.
    • Handle: RePEc:taf:fsesxx:v:18:y:2013:i:2:p:139-157
    DOI: 10.1080/13608746.2013.784433
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    Cited by:

    1. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    2. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    3. Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
    4. Caramanis, Constantinos & Dedoulis, Emmanouil & Leventis, Stergios, 2015. "Transplanting Anglo-American accounting oversight boards to a diverse institutional context," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 12-31.
    5. Rudemarlyn Urdaneta & Juan C. Guevara-Pérez & Fernando Llena-Macarulla & José M. Moneva, 2021. "Transparency and Accountability in Sports: Measuring the Social and Financial Performance of Spanish Professional Football," Sustainability, MDPI, vol. 13(15), pages 1-16, August.

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