The Adoption of the double-entry Accounting System in the Public Hospitals of Greece : The Investigation of the degree of assimilation by the executives and the Administration

English Abstract: The health sector in Greece in recent years is undergoing various reforms. The financial crisis, which forced the reduction of the expenses of the Public Health Units, also contributes to this. Simultaneously with the introduction of Presidential Decree 146/2003, Accounting on an accrual basis is introduced in Public Hospitals. The aim of this study is to investigate the degree of assimilation of the double entry accounting system by the executives of the Public Hospitals. The research was carried out with the help of a questionnaire in 4 Health Regions of Greece and a total of 132 questionnaires were collected