عنوان مقاله
مدارک و شواهد مقدماتی برای تحقیق و پژوهش در مورد اصلاح حسابداری دولتی نظام پزشکی و سیستم بهداشتی ملی یونان (ESY)
فهرست مطالب
مقدمه
سرویس ملی بهداشتی یونان (NHS)
اصلاح حسابداری در بخش بهداشت عمومی یونان
نرخ اجرای سیستم های حسابداری تعهدی (ABAS)
دلایل عدم اقتباس سیستم های حسابداری تعهدی (ABAS)
نتیجه گیری
بخشی از مقاله
اصلاح حسابداری در بخش بهداشت عمومی یونان
در سطح سنتی، سیستم های حسابداری و بودجه ریزی دولتی یونان درهر سه سطح حاکمیت و نظارت عمومی- مرکزی، منطقه ای و محلی- به صورت قانونی تو نه هیئت حرفه ای تدوین استاندارد مستقل تنظیم شده و بر اساس اصل حسابداری نقدی عمل می کنند. همچنین، مقررات حسابداری دولتی که در بیمارستان های عمومی یونان کاربرد دارد نیز بر اساس سیستم حسابداری دفترداری یک طرفه و بودجه ریزی قدیمی عمل کرده وعمدتاً از شیوه حسابداری نقدی استفاده می کنند.
کلمات کلیدی:
Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence FILIPPOS STAMATIADIS, Mr Technological Educational Institute of Athens 23. June 2009 Online at http://mpra.ub.uni-muenchen.de/19649/ MPRA Paper No. 19649, posted 29. December 2009 / 18:30 Electronic copy available at: http://ssrn.com/abstract=1529306 1. ! 2 1 ?%4%/ )5# Filippos G. Stamatiadis- fstam23@gmail.com Technological Educational Institute, Athens, Greece, !& Over the last few decades, several countries have introduced financial management reforms as part of New Public Management (NPM). In some countries this has included transforming traditional budgetary cash accounting systems with accrual accounting. For example, in 1997 the Greek government introduced an accrual based accounting system (ABAS) and double-entry book-keeping in its public hospitals. The first goal of the paper is to provide an overview of the Greek government reform initiatives and evidence regarding the rate of adoption of the new accounting system in the health sector. The second goal is to present the perceived usefulness of the accounting information provided by the accounting reform and some implementation problems. Our analysis is based on the results of a survey undertaken in 2008. A structured questionnaire was prepared and sent to the Finance Directors of all 132 Greek public hospitals. Keywords: Accrual Accounting, Public Sector Accounting, success, benefits Public Hospitals, New Public Management. # Over the last few decades, the public demand for radical improvement of public sector activities resulted in a wave of organizational, managerial and accounting reform in the public sector worldwide (Christiaens, 2008). Many of these reforms show a number of characteristics often summarized under the term New Public Management (NPM1 ). NPM is a management philosophy used by governments to transform and modernize their public sector in order to enhance the efficiency, effectiveness and accountability of public services delivery by transplanting private sector management practices and techniques to the public sector (Lapsley, 1988; Potter, 2002; Van Helden, 2005). According to Hood (1995), the NPM focuses on reducing the differences between the pubic and the private sectors by moving public sector practice closer to private sector practice, thus shifting the emphasis from process accountability towards a greater accountability in terms of outcomes and results. Within the context of NPM, several countries have adopted financial accounting reforms at one or more levels of government sector by replacing or transforming their traditional budgetary cash accounting systems into systems that support accruals, an accounting basis that is widely used by business-like organizations, in order to increase their financial accountability and transparency and improve measurement of government sector performance (Pessina and Steccolini, 2007; Blidisel and Tudor, 2007; Brusca, 1997; Christiaens, 1999, 2001; Christiaens and Rommel, 2008; Christiaens and Peteghem, 2004; Hoque and Moll, 2001; Johnsen, 1999; Lapsley, 1994;Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence FILIPPOS STAMATIADIS, Mr Technological Educational Institute of Athens 23. June 2009 Online at http://mpra.ub.uni-muenchen.de/19649/ MPRA Paper No. 19649, posted 29. December 2009 / 18:30 Electronic copy available at: http://ssrn.com/abstract=1529306 1. ! 2 1 ?%4%/ )5# Filippos G. Stamatiadis- fstam23@gmail.com Technological Educational Institute, Athens, Greece, !& Over the last few decades, several countries have introduced financial management reforms as part of New Public Management (NPM). In some countries this has included transforming traditional budgetary cash accounting systems with accrual accounting. For example, in 1997 the Greek government introduced an accrual based accounting system (ABAS) and double-entry book-keeping in its public hospitals. The first goal of the paper is to provide an overview of the Greek government reform initiatives and evidence regarding the rate of adoption of the new accounting system in the health sector. The second goal is to present the perceived usefulness of the accounting information provided by the accounting reform and some implementation problems. Our analysis is based on the results of a survey undertaken in 2008. A structured questionnaire was prepared and sent to the Finance Directors of all 132 Greek public hospitals. Keywords: Accrual Accounting, Public Sector Accounting, success, benefits Public Hospitals, New Public Management. # Over the last few decades, the public demand for radical improvement of public sector activities resulted in a wave of organizational, managerial and accounting reform in the public sector worldwide (Christiaens, 2008). Many of these reforms show a number of characteristics often summarized under the term New Public Management (NPM1 ). NPM is a management philosophy used by governments to transform and modernize their public sector in order to enhance the efficiency, effectiveness and accountability of public services delivery by transplanting private sector management practices and techniques to the public sector (Lapsley, 1988; Potter, 2002; Van Helden, 2005). According to Hood (1995), the NPM focuses on reducing the differences between the pubic and the private sectors by moving public sector practice closer to private sector practice, thus shifting the emphasis from process accountability towards a greater accountability in terms of outcomes and results. Within the context of NPM, several countries have adopted financial accounting reforms at one or more levels of government sector by replacing or transforming their traditional budgetary cash accounting systems into systems that support accruals, an accounting basis that is widely used by business-like organizations, in order to increase their financial accountability and transparency and improve measurement of government sector performance (Pessina and Steccolini, 2007; Blidisel and Tudor, 2007; Brusca, 1997; Christiaens, 1999, 2001; Christiaens and Rommel, 2008; Christiaens and Peteghem, 2004; Hoque and Moll, 2001; Johnsen, 1999; Lapsley, 1994;
