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The role of the Troika on the Greek central government accounting reforms The reprioritization riddle

机译:三驾马车在希腊中央政府会计改革中的作用优先权之谜

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Purpose - The purpose of this paper is to explore the role of the Troika's advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach - The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings - Although both reforms targeted the introduction of best international practices - particularly useful in periods of financial distress and scarce resources - the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system Research limitations/implications - The study is subject to the limitations of an extreme case study research. Practical implications - This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value - The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.
机译:目的-本文的目的是探讨三驾马车(Troika)的来临在希腊中央政府一级的预算编制和财务报告系统改革中所扮演的角色。设计/方法/方法-采用极端国家案例研究的方法。本文所使用的数据已通过对三驾马车,希腊财政部和其他相关资料来源产生的相关文件进行的文件分析而确定。从新制度理论和资源依赖理论的角度看改革的过程。调查结果-尽管两项改革均针对引入最佳国际惯例(在财务困境和资源匮乏时期特别有用),但“三驾马车”的问世影响了其进展并改变了工作重点。结果,改革被重定向到加强现金预算系统。研究局限/含义-该研究受到极端案例研究的局限。实际意义-在这种情况下,资源依赖关系会改变政治重点和方向,并影响正在进行的国家预算和会计改革。原创性/价值-分析外部资金提供者在欧元区发达国家情况下在公共部门财务管理改革重点确定中的作用。该研究有助于紧缩时期的会计惯例研究议程。

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