The Adoption of the double-entry Accounting System in the Public Hospitals of Greece: The Investigation of the degree of assimilation by the executives and the Administration.

Posted: Last revised: 20 Nov 2020

See all articles by Vassilis Smaraidos

Vassilis Smaraidos

TEI of Messolonghi; University of Patras - Department of Business Administration of Food and Agricultural Enterprises

Georgios L. Thanasas

University of Patras

Georgia Kontogeorga

INTERNATIONAL BOARD OF AUDITORS FOR NATO

Date Written: December 13, 2014

Abstract

English Abstract: The health sector in Greece in recent years is undergoing various reforms. The financial crisis, which forced the reduction of the expenses of the Public Health Units, also contributes to this. Simultaneously with the introduction of Presidential Decree 146/2003, Accounting on an accrual basis is introduced in Public Hospitals. The aim of this study is to investigate the degree of assimilation of the double entry accounting system by the executives of the Public Hospitals. The research was carried out with the help of a questionnaire in 4 Health Regions of Greece and a total of 132 questionnaires were collected.

Note: Downloadable document is in Greek.

Keywords: Public Sector Accounting, Accrual Basis Accounting

JEL Classification: M49

Suggested Citation

Smaraidos, Vassilis and Thanasas, Georgios L. and Kontogeorga, Georgia, The Adoption of the double-entry Accounting System in the Public Hospitals of Greece: The Investigation of the degree of assimilation by the executives and the Administration. (December 13, 2014). Available at SSRN: https://ssrn.com/abstract=2539139

Vassilis Smaraidos (Contact Author)

TEI of Messolonghi ( email )

NEA KTIRIA
MESSOLONGHI
Greece

University of Patras - Department of Business Administration of Food and Agricultural Enterprises ( email )

Greece

Georgios L. Thanasas

University of Patras ( email )

Patras
Greece

Georgia Kontogeorga

INTERNATIONAL BOARD OF AUDITORS FOR NATO ( email )

Belgium

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
181
PlumX Metrics