Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
initiated a general financial management reform program which includes the transformation of financial accounting. The public … accounts. However, public management was not able to assert full compliance due to lack of necessary accounting records. The … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …