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Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making

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  • Sandra Cohen
  • Sotirios Karatzimas

Abstract

This paper examines the standard-setting process during the recent reform of government accounting standards in Greece. The process is viewed through the lens of the ‘garbage can’ model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by politicians and external lenders (the ‘Troika’), and an outcome that favoured the bureaucrats and consultants involved.

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  • Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:173-180
    DOI: 10.1080/09540962.2016.1133966
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    Cited by:

    1. Olympia G. Gkouma & John Filos, 2022. "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 72(1-2), pages 56-79, January-J.
    2. Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020. "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 165-184.
    3. Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU, 2021. "The Link Between Public Management and Accounting from the Point of View of Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 60-72, January.

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