Investigating the Governmental Accounting Reform of Greek National Health System: Some Preliminary Evidence

Filippos Stamatiadis continues the debate over accrual accounting with a survey on its use in Greek hospitals. The results appear mixed as a fifth of the respondents said that they were not satisfied with the reform and the associated accrual based cost accounting system was implemented in less than a fifth of the hospitals.
Investigating Government Accounting Reform in the Greek National Health Service Some Preliminary Evidence

Volume 2 of International Journal on Governmental Financial Management Available

Volume 2 in now available. Articles in the Journal include:

• The State of Budget Transparency Worldwide, Vivek Ramkumar
• International Public Sector Accounting Standards Board Review the Cash Basis IPSAS: An Opportunity to Influence Developments, Paul Sutcliffe
• The Cash Basis IPSAS – An Alternative View, Michael Parry and Andy Wynne
• Using Periodic Audits to Prevent Catastrophic Project Failure, Paul Dorsey
• Framework for Evaluating Internal Controls over Financial Reporting in Sovereign Governments, Jawahar Thakur and Nalin Kumar Srivastava
• Short-Comings of Government Financial Management: A Generational Accounting Critique, Liyan Tang and Paul J M Klumpes
• Investigating the Governmental Accounting Reform of Greek National Health System: Some Preliminary Evidence, Filippos Stamatiadis
• Nigeria’s Economic Competitiveness in the African Context, John C Anyanwu and Andrew E O Erhijakpor
• Literature Review

2009 Vol 2 IJGFM