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Public Corporate Governance: Upcoming Changes Regarding the Implementation of International Public Sector Accounting Standards (IPSAS) and Corporate Social Responsibility in Public Sector

In: Global, Regional and Local Perspectives on the Economies of Southeastern Europe

Author

Listed:
  • Christos L. Galanos

    (Panteion University of Social and Political Sciences)

  • Sotirios J. Trigkas

    (Panteion University of Social and Political Sciences)

  • Konstantina Giarou

    (Panteion University of Social and Political Sciences)

  • Foteini I. Pagkalou

    (Panteion University of Social and Political Sciences)

Abstract

The upcoming changes following the mandatory implementation of IPSAS in public entities, as well as those of the wider public sector and the corporate social responsibility of public entities, are cutting edge issues that will dominate changes in the public sector the following years. This paper aims to highlight the significant changes affecting not only Greece but also all EU countries. We present the changes that have been made to date as well as the upcoming required changes in Greece and the EU. We carry out a comparative analysis between the current and the forthcoming situation, both for the public governance and for the change of the public accounting and its procedures. Also, we compare the corporate social responsibility of European and Greek legislation and of the various convergences between IPSAS and IAS. Through the construction of a flowchart of proposed convergence actions, we point out possible failures—deviations that may occur during the transition time as well as all actions that should be taken accordingly. With this paper, we provide a roadmap for the transition and transformation of the administrative accounting operations of public entities.

Suggested Citation

  • Christos L. Galanos & Sotirios J. Trigkas & Konstantina Giarou & Foteini I. Pagkalou, 2021. "Public Corporate Governance: Upcoming Changes Regarding the Implementation of International Public Sector Accounting Standards (IPSAS) and Corporate Social Responsibility in Public Sector," Springer Proceedings in Business and Economics, in: Alexandra Horobet & Lucian Belascu & Persefoni Polychronidou & Anastasios Karasavvoglou (ed.), Global, Regional and Local Perspectives on the Economies of Southeastern Europe, pages 353-365, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-57953-1_23
    DOI: 10.1007/978-3-030-57953-1_23
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