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Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …

Persistent link: https://www.econbiz.de/10013448092

Between the Symplegades of Resisting Politicians and Demanding International Lenders : The Case of the Greek State Budget Reform

Cohen, Sandra - 2016

The scope of this study is to examine the progress of a neuralgic reform - that of the Greek state budget - during the financial crisis period and within the clashing rocks of the Greek politicians and the Troika. The objective of the reform is - or should be - common for both parties: the...

Persistent link: https://www.econbiz.de/10012978544

Extending the public sector in the ICES model with an explicit government institution

Delpiazzo, Elisa; Parrado, Ramiro; Standardi, Gabriele - 2017

This paper aims to present an extension of the ICES model to capture the public sector. Departing from a demand system mainly derived from the GTAP model, ICES-XPS model disentangles the private and the public actors. The paper reviews the changes in both the database and the model equations...

Persistent link: https://www.econbiz.de/10011614227

Budgeting Systems and Their Applicability in Public Sector

Bagdigen, Muhlis - 2016

Views on the need for a public budget have varied over time. Before the twentieth century, the chief reason for the early application to the budget was a desire to control public spending and taxation. The mid-twentieth century saw major worldwide changes in socio-economic circumstances and...

Persistent link: https://www.econbiz.de/10013009229

Finland's public sector balance sheet

Brede, Maren; Henn, Christian - In: Baltic journal of economics 19 (2019) 1, pp. 176-194

We construct comprehensive public sector balance sheets for Finland for 2000-2016 by complementing general government statistics with data on public corporations and pensions. These static balance sheets show that Finland's public sector net worth at end 2016 was - 160 percent of GDP, after...

Persistent link: https://www.econbiz.de/10012010284

Budgeting in Greece

Moretti, Delphine; Keller, Anne; Chevauchez, Benoit - In: OECD journal on budgeting 19 (2019) 2, pp. 3-83

Persistent link: https://www.econbiz.de/10012418957

Accrual Accounting & Financial Reporting in the Public Sector : Reframing the Debate

Carlin, Tyrone M. - 2004

Over the past decade, the governments of a growing number of jurisdictions throughout the world have elected to implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This phenomenon has been widely debated in public management...

Persistent link: https://www.econbiz.de/10014074321

Effectiveness and Efficiency of Public Accounts Committees (PACs) in Enhancing Oversight and Accountability in the Public Sector

Makhado, Rudzani - 2012

Public Accounts Committees (PACs) has significant role to play in enhancing oversight and accountability for the use of public funds. This paper discusses the role of PACs in promoting effective, efficient and economic (EEEs) use of public resources for the benefit of the public. It also...

Persistent link: https://www.econbiz.de/10013096865

Corporate Welfare in the Federal Budget

DeHaven, Tad - 2013

Rising federal spending and huge deficits are pushing the nation toward a financial and economic crisis. Policymakers should find and eliminate wasteful, damaging, and unneeded programs in the federal budget. One good way to save money would be to cut subsidies to businesses. Corporate welfare...

Persistent link: https://www.econbiz.de/10013086125

The Impacts of Fiscal Openness

de Renzio, Paolo - 2017

Fiscal transparency and participation in government budgeting are widely promoted, yet claims about their benefits are rarely based on convincing evidence. We provide the first systematic review covering 38 empirical studies published between 1991 and early 2015. Increased budgetary disclosure...

Persistent link: https://www.econbiz.de/10012971796

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