This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory underpinning transparency in reporting as an enabler...

Assessing performance in the public sector continues to be a major issue for all governments around the world. In this area of information, governments are assigning increased attention to the development and implementation of communication technologies in the public sector, in particular, the...

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...