The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … radically change the practice of accounting and financial reporting in public sector. Nonetheless, it appears that the … initiated a general financial management reform program which includes the transformation of financial accounting. The public …

We set up a search and matching model with a private and a public sector to understand the effects of employment and … wage policies in the public sector on unemployment and education decisions. The effects on the educational composition of … the labor force depend crucially on the structure of the labor market. An increase of skilled public-sector wages has a …

The public sector hires disproportionately more educated workers. To rationalize this finding, we propose a model with … a perfectly competitive private sector, and non-Walrasian public sector. Our economy also features heterogeneity across …. We find that the public-sector wage differential and excess underemployment account for 15 percent of the education bias …