Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
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 …