Stamatiadis, Filippos and Eriotis, Nikolaos (2011): Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework.
Download (515kB) | Preview
Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS). The purpose of this study is not to investigate thoroughly the accounting reform implementation and adoption in specific organizations, but rather to obtain an overall idea of the reform adoption process in Greek public hospitals by identifying major areas of non-compliance with the mandatory legislative accounting framework and various organisational contingencies that influence the level of reform adoption within a broad institutional framework. Design/methodology/approach – Our analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a compliance index is constructed and applied on a sample of 94 Greek public hospitals using a structured questionnaire and semi-structured interviews with six public hospital Financial and Accounting executives. Findings – The empirical evidence reveals that the level of accrual basis financial and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the relationship between the institutional isomorphic pressures and accounting reform implementation process is restricted by organizational capability factors (i.e., the quality of existing Information Technology systems, the education level of finance and accounting staff, the extent of reform related training, and the professional support of consultants). Research limitations/implications – Although this study takes into consideration the work of previous researchers in the health care area, it acknowledges that empirical research on the subject in the Greek environment is limited. Therefore this study should be viewed as an initial step to address this limitation. Originality/value – This study draws on the information systems change, management accounting innovation, and public sector reform literatures to contribute to the current knowledge in public sector accounting by examining a number of factors that are expected to influence the implementation and adoption process of accrual and cost accounting practises in the Greek public healthcare sector within a broad institutional framework. Contribution - This study contributes to the international literature of New Public Management (NPM) initiatives in public health sector by providing, to our knowledge, the first large cross-sectional assessment of accrual accounting reform adoption and implementation in Greek public hospitals. Additionally, the empirical evidence of this study can enhance researchers’ and managers’ understanding of major implementation processes and challenges and thus help them refine models of effective implementation process and improve systems and processes on similar future projects.
|Item Type:||MPRA Paper|
|Original Title:||Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework|
|English Title:||Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework|
|Keywords:||Accrual Accounting, Public Sector Accounting, Compliance Index, Public Hospitals, Isomorphism.|
|Subjects:||M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Filippos Stamatiadis|
|Date Deposited:||18. Feb 2011 20:29|
|Last Modified:||18. Feb 2013 13:47|
Abernethy, M., and E. Vagnoni (2004), “Power organization design and managerial behaviour”, Accounting, Organizations and Society, Vol. 29, pp. 207-225.
———, and W. F. Chua (1996) ‘A field study of control systems ‘‘redesign’’: the impact of institutional processes on strategic choice’, Contemporary Accounting Research, Vol. 13, pp. 569–606.
———, W.F. Chua, J. Grafton, and H. Mahama (2007), “Accounting and control in Health Care: Behavioural, Organizational, Sociological and Critical Perspectives”, C.S. Chapman, A.G. Hopwood, and M. D. Shields (Eds), Handbook of Management Accounting Research (Vol.2), Amsterdam. The Netherland : Elsevier, pp. 805-829. Allen, A., and D. Tommasi (2001), “Managing public expenditures – a reference book for transition countries”, OECD publication service. Al-Omiri, M., and C. Drury (2007), “A survey of factors influencing the choice of product costing systems in UK organizations”, Management Accounting Research, (December): 399-424. Anderson, S.W., (1995), “A framework for assessing cost management system changes: the case of activity-based costing at General Motors”, 1986–1993. Journal of Management Accounting Research, Vol. 7, pp. 1–51.
Ansari, S. and K. Euske (1987), “Rational, rationalizing and reifying uses of accounting data in organizations”, Accounting, Organizations and Society, Vol. 12: 549-570.
Anthony, M. and W.D. Young (1999), “Management control in non-profit organizations”, 6th edition, McGraw Hill publications.
Arai, K. (2006), “Reforming hospital costing practices in Japan: an implementation study”, Financial Accountability & Management, Vol. 22, No. 4, pp. 0267-4424 Arnaboldi, M. and I. Lapsley (2003), “Activity Based Costing, and the transformation of Local Government”, Public Management Review, Vol. 5, No. 3, pp. 346-375. ———, (2004) “Modern costing innovations and legitimation: a health care study”. Abacus, Vol. 14, pp. 1-20. Ballas, A. and H. Tsoukas. (2004), “Accounting for the Lack of Accounting: The Case of the Greek National Health System”, Human Relations, 57(6): 661-690.
Balley, J. and S.W.Pearson (1983), “Development of a tool for measuring and analyzing computer user satisfaction”, Management Science, (May), pp.530-545.
Berndtson K., (1986), “Management and physicians come head to head over cost control”. Health Care Financial Management, Vol. 40, No. 9, pp.22–26.
Bjornenak, T., (1997). “Diffusion and accounting: the case of ABC in Norway”, Management Accounting Research Vol. 8, pp.3–17. Blair, J.D., and K.B. Boal (1991), “Strategy formation processes in Health care Organizations : A context-specific examination of context-free strategy issues”, Journal of Management, Vol. 17, No. 2, pp. 305-344
Bjornenak, T., (1997), “Diffusion and accounting: the case of ABC in Norway”, Management Accounting Research, Vol. 8, No. 3, pp. 3-14. Brierley J., (2006), “An Examination of the Factors Influencing the Level of Consideration for Activity-based Costing” International Journal of Business and Management, Vol. 3, No.8, pp. 58-67. Brorstrom, B. (1998), ‘Accrual Accounting, Politics and Politicians’, Financial Accountability & Management, Vol. 14, No. 4, pp. 319–33.
Brown, T. (2001), ‘Modernization or Failure? IT Development Projects in the UK Public Sector’, Financial Accountability & Management, Vol. 17, No. 4, pp. 363–81.
Brusca, Alijarde, I. (1997), ‘The Usefulness of Financial Reporting in Spanish Local Governments’, Financial Accountability & Management, Vol. 13, No. 1, pp. 17–34.
Burns, J. and R.W. Scapens, (2000), ‘Conceptualizing management accounting change: an institutional framework’, Management Accounting Research, Vol. 11, No. 1, pp. 3-25. Canby IV, J. (1995). “Applying activity-based costing to healthcare settings”, Healthcare Financial Management, Vol. 49, No. 2, pp. 50-55. Cardinaels. E., F. Roodhooft, and G. Van Herck. (2004), “Drivers of cost system development in hospitals: results of a survey”, Health Policy, Vol. 69, pp. 239 – 252.
Carlin, T. and J. Guthrie (2003), ‘Accrual Output Based Budgeting Systems in Australia: The Rhetoric-reality Gap’, Public Management Review, Vol. 5, No. 2, pp.145–62.
——— (2006), “Victoria’s Accrual output based budgeting system – delivering as promised? Some empirical evidence”, Financial Accountability & Management, Vol. 22, No. 1, pp. 0267-4424. Cagwin, D. and M.J. Bouwman (2002), “The association between activity-based costing and improvement in financial performance”, Management Accounting Research, Vol.13, No.1, pp. 1-39.
Cavalluzo, K. and C. Ittner (2004), “Implementing performance measurement innovations: evidence from government”, Accounting, Organizations and Society, Vol. 29, pp. 243-267.
Chan, J. (2003), "Government accounting: an assessment of theory, purposes and standards", Public Money & Management, Vol. 23, No. 1, pp. 13-20. Cheng, R.H. (1992), “An empirical analysis of theories on factors influencing State government accounting disclosure”, Journal of Accountancy and Public Policy, Vol. 11, No. 1, pp. 1-42.
Christiaens, J. (1999), “Financial Accounting Reform in Flemish Municipalities: An Empirical Investigation”, Financial Accountability & Management, Vol. 15, No 1, pp. 21–40.
———(2001), ‘Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments’, Financial Accountability & Management, Vol. 17, No 2, pp. 153–70.
——— and E. de Wielemaker (2003), ‘Financial Accounting Reform in Flemish Universities: An Empirical Study of the Implementation’, Financial Accountability & Management, Vol. 19, No 2, pp. 185–204.
——— and C. Vanhee, “Innovations in governmental accounting systems: the concept of a 'mega general ledger' in Belgian provinces”, Research working paper Ugent, 2001, nr. 01/113, 27.
——— and V. Vanpeteghem (2003), "Governmental Accounting Reform: Evolution of the Implementation in Flemish Municipalities", Financial Accountability & Management, Vol. 23, No 4, pp. 375-399.
——— and J. Rommel (2008), "Accrual Accounting Reforms: Only in businesslike (parts of) governments", Financial Accountability & Management, Vol. 24, No 1, pp. 59-75.
Chua, W. F. (1995). Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organizations and Society, Vol. 20, No (2,3), pp. 111–146.
Cobb, I., C. Helliar, and J. Innes (1995), “Management accounting change in a bank”, Management Accounting Research, Vol. 6, No.2, pp. 155-175.
Coombs, R.W. (1987). “Accounting for the control of Doctors: Management Information Systems in hospitals”, Accounting, Organizations and Society, Vol. 12, No 4, pp. 389-404.
Cohen, S., E. Kaimenaki and Y. Zorgios, (2007), “Assessing IT as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities” Financial Accountability and Management, Vol. 23, No 1, pp. 91-111.
——— (2007), “How Different are Accrual Accounting Financial Measures Compared to Cash Accounting ones? Evidence from Greek Municipalities”, 6th Annual Conference of the Hellenic Accounting and Finance Association, Patra, December 14-15.
——— and N. Kaimenakis (2007), “An Empirical Investigation of Greek Municipalities’ Accounting Practices”, 6th Annual Conference of the Hellenic Accounting and Finance Association, Patra, December 14-15.
———. (2007), “Identifying the moderator factors of financial performance in Greek Municipalities”, 30th European Accounting Association Annual Congress, Lisbon, April 25-27.
Coy, D., G. Tower, and K. Dixon (1994), “Quantifying the quality of tertiary education annual reports”, Accounting and Finance, Vol. 33, No 2, pp. 121-130.
Comerford, S. and M. A. Abernathy (1999), “Budgeting and management of role conflict in hospitals”, Behavioural Research in Accounting, Vol.11, pp. 93-110.
Comerford, S. E., and M. A. Abernethy (1999), “Budgeting and the management of role conflict in hospitals”, Behavioural Research in Accounting, Vol. 11, pp. 93–110
Covaleski, M.A., M. W. Dirsmith, and J.E. Michelman (1993), “An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations”, Accounting, Organizations and Society, Vol. 18, No1, pp. 65–80.
Dambrin, C., C. Lambert, and S. Sponem (2007), “Control and change—Analysing the process of institutionalisation”, Management Accounting Research, Vol. 18, pp. 172–208.
Dillard, J.F., J.T. Rigsby, and C. Goodman (2004), “The making and remaking of organization context: duality and the institutionalization process”, Accounting, Auditing and Accountability Journal, Vol. 17, No 4, pp.506 – 542.
DiMaggio, P. J. and W. W. Powell (1983), ‘The iron cage revisited: institutional isomorphism in organizational fields’, American Sociological Review, Vol. 48, pp. 147–60.
DiMaggio, P.J. and W.W. Powell (1991), ‘Introduction’, in P.J. DiMaggio, and W.W. Powell (eds.), The New Institutionalism in Organizational Analysis (Chicago: The University of Chicago Press), pp.1-38.
Economou, C., and C. Giorno (2009), “Improving the performance of the public health care system in Greece”, OECD, Economics department working paper no. 722.
Emsley, D., B. Nevicky, and G. Harisson (2006), “Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations “, Accounting and Finance, Vol. 46, No 2, pp. 243-264
Evans, M. (1995), Resource Accounting and Budgeting in Government: The Policy Framework, Public Finance Foundation, London.
Evans, J.H. and J.M. Patton, 1983, ‘An Economic Analysis of Participation in the Municipal Finance Officers Association Certificate of Conformance Program’, Journal of Accounting and Economics, Vol. 5, No 2, pp.151-175. Evans III JH (1998), “Cost management and management control in health care organizations: research opportunities”, Behavioural Research in Accounting, Vol.10 (supplement), pp. 78-94.
Finkelstein, S. and D. C. Hambrick. (1996), “Strategic leadership: Top Executives and their effects on Organizations”, St. Paul MN : West.
Fottler, M.D. (1987), “Health care organization performance: Present and future research”, Yearly Review of Management: A special issue of the journal of Management, Vol. 13, No.2, pp. 367-392
Funnell, W. and Cooper, K. (1998), Public Sector Accounting and Accountability in Australia, UNSW Press, Australia. Geiger, D. R., and C. D. Ittner (1996), “The influence of funding source and legislative requirements on government accounting practices”, Accounting, Organizations and Society, Vol. 21, pp 549-568.
George, D., and Mallery, P. (2003), SPSS for Windows step by step: A simple guide and reference. 11.0 update (4th ed.). Boston: Allyn & Bacon.
Guthrie, J. (1998), ‘Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality?’, Financial Accountability & Management, Vol. 14, No 1, pp. 1–19.
Giroux, G. (1989), “Political interests and governmental accounting disclosure”, Journal of Accountancy and Public Policy, Vol. 8, No 3, pp. 199-217.
Greenwood, R., and C. R. Hinings (1996), “Understanding radical organizational change: bringing together the old and new institutionalism”, The Academy of Management Review, Vol. 21, pp. 1022–1054.
Hair, J.F., R.E. Anderson, R.L. Tatham, and W.G. Black, (1998), Multivariate Data Analysis, fifth ed. Printice Hall, New Jersey.
Hassan M. K., (2005), “Management accounting and organizational Change : an institutional perspective”, Journal of Accounting & Organizational Change, Vol. 1, pp. 125-140.
Hepworth, N. (2003), “Preconditions for Successful Implementation of Accrual Accounting in Central Government”, Public Money and Management, Vol. 23, No 1, pp. 37-43. Hill, N. (2000), Adoption of costing systems in US hospitals: An event history analysis 1980-1990. Journal of Accounting and Public Policy, Vol. 19, pp. 41-71.
Hodges, R. and H. Mellet (2003), “Reporting public sector financial results”, Public Management Review, Vol. 5, No 1, pp. 99-113.
Hofstede, G., B. Neuijen, D.D. Ohayo, and G. Sanders (1990), Measuring organizational cultures: A qualitative and quantitative study across twenty cases: Administrative Science Quarterly, Vol. 35, pp. 286-316.
Holmes, M. and D. Shand (1995), “Management Reform: Some Practitioner Perspectives on the Past ten Years,” Governance: An International Journal of Policy and Administration, Vol. 8, No. 4, pp. 551–578
Hood, C. (1995), ‘The New Public Management in the 1980s: Variations on the Theme’, Accounting Organizations and Society, Vol. 20, No (2, 3), pp. 93–109.
Hoque, Z., and J. Moll (2001), ‘Public Sector Reform: Implications for Accounting, Accountability and Performance of State-Owned Entities – an Australian Perspective’, The International Journal of Public Sector Management, Vol. 14, No 4, pp. 304–26.
———, and T. Hopper (1994), “Rationality, Accounting and Politics: A Case Study of Management Control in a Bangladeshi jute Mill”, Management Accounting Research, Vol. 5, pp. 5-30.
Jegers. M., K. Kesteloot, D. De Graeve, and W. Gilles (2002), “A typology for provider payment systems in health care”, Health Policy, Vol. 60, pp. 255-273.
Jones, L. R. (1993), “Counterpoint essay: nine reasons why the CFO act may not achieve its objectives, Public Budgeting & Finance, Vol.13, No 1, pp. 87–94.
Jones, C. S., and I. P. Dewing, (1997), “The Attitudes of NHS Clinicians and Medical Managers towards Changes in Accounting Controls”, Financial Accountability and Management, Vol. 13, No. 3, pp.261-280.
Innes, J., and F. Mitchell (1990). “The process of change in management accounting: some fields study evidence”, Management Accounting Research, Vol. 1, pp. 3-19.
———, (1995), “A survey of activity-based costing in the UK’s largest companies”, Management Accounting Research, Vol. 6, pp. 137–154.
Ingram, R.W. (1984),”Economic incentives and the choice of State Government Accounting Practices”, Journal of Accounting Research, Vol. 22, No 1, pp. 126-144.
International Federation of Accountants (IFAC), Financial reporting by national governments, Public Sector Committee, Study 1, New-York, March 2002.
——— (2000), Government Financial Reporting: Accounting Issues and Pratices, Public Sector Committee, Study 3, New-York, April 2000
Johnsen, A. (1999), “Implementation Mode and Local Government Performance Measurement: A Norwegian Experience”, Financial Accountability & Management, Vol. 15, No 1, pp. 41–66.
Jones, R. (1995), Accounts of Government of the U.K., pp. 25-44, International Research in Public Sector Accounting, Reporting and Auditing, Montesinos, V., Vela, J.M. (Ed.), Madrid.
——— and Pendlebury, M. (1991), “The published accounts of local authorities, revisited”, Financial Accountability and Management, Vol. 7, No 1, pp. 15-33.
Kitchener, M. 2002. "Mobilizing the Logic of Managerialism in Professional Fields: The Case of Academic Health Center Mergers." Organization Studies, Vol. 23, No. 3, pp: 391-420.
Kimberly J.R. and M.J. Evanisko (1981), “Organizational innovation: the influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations”, Academy of Management Journal, Vol. 24, No 4, pp. 689–713.
Kline, P. (1999), the handbook of psychological testing (2nd edition). London : Routledge.
Krumwiede K. (1998), “The implementation stages of activity-based costing and the impact of contextual and organizational factors”, Journal of Management Accounting Research, Vol. 10, pp. 239-277.
Kurunmaki, L., I. Lapsley, and K. Melia (2003), “Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care”, Management Accounting Research, Vol.14, pp.112-139.
Kutner, M. H., C.J. Nachtsheim, J. Neter, and W. Li (2004), Applied Linear Statistical Models. McGraw-Hill/Irwin, Homewood, IL, 5 edition.
Kwon, T., and R. Zmud (1987). Unifying the fragmented models of informations systems implementation. In R. J. Boland, & R. Hirschiem (Eds.), Critical issues in informations systems research. NewYork: John Wiley.
Lapsley, I. (1988), “Capital Budgeting, Public Sector Organizations and UK Government Policy”, Journal of Accounting and Public Policy, Vol. 7, pp. 65–74.
——— and J. Pallot (2000), ‘Accounting, Management and Organizational Change: A Comparative Study of Local Government’, Management Accounting Research, Vol. 11, No 2, pp. 213–29.
——— and R. Oldfield (2001), “Transforming the public sector: management consultants as agents of change”, The European Accounting Review, Vol. 10 No 3, pp. 523-543.
——— and E. Wright (2004), “The diffusion of management accounting innovations in the public sector: a research agenda”, Management Accounting Research, Vol. 15, pp. 355-374.
——— (2001), “The Accounting-Clinical interface- implementing budgets for hospital doctors”, Abacus, Vol. 37, No 1, pp. 79 – 109.
Laughlin, R. and J. Pallot (1998), "Trends, patterns and influencing factors: some reflections", in Olson, O., Guthrie, J., Humphrey, C. (Eds), Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo, pp.376-399.
Lawson, R.A. (2005), "The use of activity based costing in the healthcare industry: 1994 vs 2004", Research in Healthcare Financial Management, Vol. 10, No 1, pp.77-95.
Lucus, H.C. (1975), “Behavioural factors in system implementation”, Implementing Operations Research/ Management Science, pp. 203-216.
Lüder, K. and R. Jones (2003), “Reforming governmental accounting and budgeting in Europe”, (eds.), Fachverlag Moderne Wirtschaft, (Frankfurt, Germnay)
Markus, M. L. and J. Pfeffer (1983) ‘Power and the design and implementation of accounting and control systems’, Accounting, Organizations and Society, Vol. 8, pp. 205–18
McGowan, A., and T. Klammer (1997), “Satisfaction with Activity –Based cost Management Implementation”, Journal of Management Accounting Research, Vol. 9, pp. 217-237.
Mellett, H. (2002), ‘The Consequences and Causes of Resource Accounting’, Critical Perspectives on Accounting, Vol. 13, pp. 231–54.
Meyer, JW and B. Rowan (1977), Institutionalized organizations: Formal structures as myth and ceremony in Powell WW & DiMaggio PJ The new institutionalism in organizational analysis. Chicago, The University of Chicago Press: 41-62.
Meyer, J. W. and W. R. Scott (1992), Organizational Environments: Ritual and Rationality. Sage Publications, London.
Modell S (2002), “Institutional perspectives on cost allocations: Integration and extension”. European Accounting Review Vol. 11, pp. 653-679.
European Monetary Union: A Critical Perspective’, Financial Accountability & Management, Vol. 16, No 2, pp. 129–50.
Montesinos, V. and J.M. Vela (2000), “Governmental Accounting in Spain and the European Monetary Union: a critical perspective, Financial Accountability and Management, Vol. 16, No. 2, pp.129-150.
Monsen, N. (2002), ‘The Case for Cameral Accounting’, Financial Accountability & Management, Vol. 18, No 1, pp. 39–72.
Mossialos, E., S. Alin, and K. Davaki (2005), “Analysing the Greek health system: A tale of fragmentation and inertia”, Health Economics, Vol. 14, pp. 151-168.
National Health Report 2008, Ministry of Health and Social Cohesion, Athens.
Naranjo-Gil, D. and F. Hartman (2007), “Management accounting systems, Top Management team heterogeneity and strategic change”, Accounting, Organizations and Society, Vol. 32, pp. 735 - 756
Nunnally, J.D., 1978. Psychometric Theory. McGraw-Hill, New York.
Nyland, K. and I.J. Pettersen (2004), “The control gap: the role of budgets, accounting information and (non-) decisions in hospital settings”. Financial Accountability and Management, Vol. 20, No 1, pp. 77-102.
Oliver, C. (1991) “Strategic response to institutional processes”, Academy of Management Review, Vol. 16, No. 1, pp. 145-179.
Ouda, Hassan (2008) ‘Towards a Generic Model for Government Sector Reform: the New Zealand Experience’, International Journal on Governmental Financial Management, Vol. 8, No 2, pp. 78-100
OECD, (2003), “OECD journal of Budgeting”, Vol. 3, No.1, Paris, France.
OECD Health Data 2008, June 2008 (http://www. oecd.org/ health/healthdata)
Pallot, J. (2001), “Transparency in local government, Antipodean initiatives”, The Eurospean accounting review, Vol. 10, No 3, pp. 645-660.
Pavlatos, O., and I. Paggios (2009), “Management Accounting practices in the Greek hospitality industry”, Managerial Auditing Journal, Vol. 25, No 1, pp. 81-98.
Paulsson, G. (2006), ‘Accrual Accounting in the Public Sector: Experiences from the Central Government in Sweden’, Financial Accountability & Management, Vol. 22, No 1, pp. 47–62.
Pettersen, I.J. (2001), ‘Implementing Management Accounting Reforms in the Public Sector: The Difficult Journey from Intentions to Effects’, European Accounting Review, Vol. 10, No 3, pp. 561–81.
Pessina and I. Steccolini, (2007), “Effects of budgetary and accruals accounting coexistence: evidence from Italian local governments”, Financial Accountability & Management, Vol. 23, No 2, pp. 0267-4424. Pfeffer, J. (1982) Organisation and organisational theory, Pitman, Boston, MA.
Powell, W.W. (1991), “Expanding the Scope of Institutional Analysis”, in P.J. DiMaggio, and W.W. Powell (eds.), The New Institutionalism in Organizational Analysis (Chicago: The University of Chicago Press), pp.183-203
Presidential Decree 146/03, Sectoral Accounting Plan for the Organizations of the Public Health Sector (2003).
Rakoto, H (2008), Contingency Factors Affecting the Adoption of Accrual Accounting in Malagasy Municipalities, International Journal on Governmental Financial Management, Vol. 8, No. 1, pp. 37-50.
Robey, D. (1979), “User attitudes and management information system use”, Academy of Management Journal, Vol. 22, No 3, pp. 527-538.
Robbins, W.A. and K.R. Austin (1986), “Disclosure quality in governmental financial report: An assessment of the appropriateness of a compound measure”, Journal of Accounting Research, Vol. 24, No 2, pp. 412-421.
Ryan, C. (1998) ‘The Introduction of Accrual Reporting Policy in the Australian Public Sector: An Agenda Setting Explanation’, Accounting, Auditing and Accountability Journal, Vol. 11, No. 5, pp. 518-539
Ryan, C., T. Stanley, and M. Nelson (2002), “Accountability Disclosures by Queensland Local Government Councils: 1997–1999”, Financial Accountability and Management, Vol. 18, No. 3, pp. 261-289.
Scapens R (1994) Never mind the gap: Towards an institutional perspective on management accounting research. Management Accounting Research, Vol. 5, pp. 301-324.
———, and J. Roberts (1993) ‘Accounting and control: a case study of resistance to accounting change’, Management Accounting Research, Vol. 4, No 1, pp. 1–32.
———, and M. Jazayeri (2003), “ERP systems and management accounting change: opportunities or impacts? A research note”, European Accounting Review, Vol. 12, No 1, pp. 201 – 233.
Scott , W.R. (2001), Institutions and organizations, Newbury park: Sage Publications.
Shields, M (1995), “An empirical analysis of firms’ implementation experiences with activity-based costing”, Journal of Management Accounting Research (Fall) : 148-166.
Shields, M, and S.M. Young (1989) “A behavioural model for implementing cost management systems”, Journal of Cost Management (Winter) : 17-27.
Slamet, D. (1998), ‘Looking to Best Practice: Taking a Broad View’, Australian CPA, Vol. 68, No. 8, pp. 60-62.
Stamatiadis, F., (2009), “Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence”, International Journal on Governmental Financial Management, Vol. 9 No. 2, pp. 73-97.
Thornton, P.H. (2002), “The Rise of the Corporation in a Craft Industry: Conflict and Conformity in Institutional Logics”, Academy of Management Journal, Vol. 45, pp. 81-101.
Tountas, Y., P. Karnaki, E. Pavi, and K. Souliotis (2005), “The unexpected" growth of the private health sector in Greece”, Health policy, Vol. 74, No 2, pp.167-180
United Nations, (1984), “Accrual accounting in developing countries”
Venieris, G. and S. Cohen, (2004), “Accounting Reform in Greek Universities: A slow moving process”, Financial Accountability & Management, Vol. 20 No. 2, pp. 0267-4424
——— S. Cohen, and Ν. Sykianakis, (2003), “Accounting Reform in Greek NHS”, 26th European Accounting Association Annual Congress, Seville, Spain, 2-4 April.
World Health Organization (WHO), Regional Office for Europe (2005), Highlights on health in Greece 2005, World Health Organization, 2005 pp. 24-28.
Windels, P., Christiaens, J., (2006), “Management Reform in Flemish Public centres for social welfare : examining organizational change”, Local Government Studies, Vol. 32, No. 4 , pp.389-411.
Udpa, S. (1996), “Activity-based costing for hospitals”, Health Care Management Review, Vol. 21, No. 3, pp. 82-96.