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Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training

Author

Listed:
  • Michalis Bekiaris

    (School of Business, University of the Aegean, Chios, Greece)

  • Thekla Paraponti

    (School of Economics and Business Administration, University of Thessaly, Larissa, Greece)

  • Foteini Spanou

    (School of Business, University of the Aegean, Chios, Greece)

Abstract

Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status. Findings – The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors. Originality – The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à -vis the requirements of the ongoing accrual accounting reform.

Suggested Citation

  • Michalis Bekiaris & Thekla Paraponti & Foteini Spanou, 2025. "Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(1), pages 96-137, March.
    • Handle: RePEc:ami:journl:v:24:y:2024:i:1:p:96-137
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    More about this item

    Keywords

    public sector accounting education; public sector accrual accounting; public sector accounting reforms; PD 54/2018;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M53 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Training

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