Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

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.Accrual Accounting, Public Sector Accounting, Compliance Index, Public Hospitals, Isomorphism.

Public Television in Europe: The French and Greek Cases

The aim of this article is to examine the way technological developments and the internationalisation of the television industry affects public television (PTV) broadcasters in Europe. The work focuses on the policies pursued by PTV broadcasters in selected European countries in response to the challenges that confront them in the era of digital convergence. The changes in the European television landscape force public channels to rethink their position towards new digital technologies, organisational structures and programming policy and scheduling. To illustrate the difficulties but also the opportunities that arise during this period of change, the article analyses specific activities and strategies undertaken by public channels in the main areas examined (reorganisation, programming and technology) in one large (France) and one small European country (Greece)

Investigating factors influencing the decision making process for ERP adoption and implementation: An exploratory case study

The rapid developments in Information and Communication Technologies (ICT) have resulted into a borderless business environment along with an amplified market competition. Traversing through such a trend globally, organisations have significantly focused on adopting and implementing Enterprise Resource Planning (ERP) systems to automate their prime business processes, enhance organisational productivity with lower costs and prompt service delivery to fulfil consumer demands. Thus, ERP systems are considered as a principal source to provide imperative information vital for strategic decision making process. On the contrary, ERP systems adoption and implementation is also highly considered as a challenging and expensive process that not only requires rigorous efforts but also demands to have an exhaustive investigation of influential factors that are critical to the adoption and implementation of ERP systems. A plethora of research studies have been theorised exploring factors influencing the decision making process for ERP adoption and implementation; however, the authors claim that these studies are not filtered comprehensively in terms of the different perspectives. Notwithstanding, the implications of such research have yet to be assessed, leaving scope for timeliness and novel research. This paper thus focuses on the ERP critical success factors from five different perspectives such as: stakeholders; process; technology; organisation; and project based on the literature analysis. These perspectives comprise of 24 factors that are imperative for a successful ERP adoption and implementation, which are validated through a qualitative single case study based research. The empirical findings illustrate that these factor help realise significant benefits such as reducing costs and saving time or extra effort

Fiscal spillovers in the Euro area

Copyright @ 2011 Brunel UniversityThis paper analyses the dynamic effects of fiscal imbalances in a given EMU member state on the borrowing costs of other countries in the euro area. The estimation of a multivariate, multi-country time series model (specifically a Global VAR, or GVAR) using quarterly data for the EMU period suggests that euro-denominated government yields are strongly linked with each other. However, financial markets seem to be able to discriminate among different issuers. Consequently, fiscal imbalances in Italy and in other peripheral countries should be closely monitored by their EMU partners and the European institutions

Convergence of divergence of OECD health care systems

This article focuses on two major questions concerning the changing role of the state in the health care systems of OECD countries. Firstly, we ask whether major changes in the level of state involvement (in health care systems) have occurred in the past thirty years. Given the fact that three types of health care systems - which are characterized by a distinct role of the state - evolved during the golden age, we secondly discuss how this distinctiveness - or more technically: variance - has changed in the period under scrutiny. While many authors analysing health policy changes exclusively concentrate on finance and expenditure data, we simultaneously consider financing, service provi-sion, and regulation. As far as financing is concerned, we observe a small shift from the public to the pri-vate sphere with a tendency towards convergence in this dimension. Expanding Peter Flora´s `growth to limits´ theses, due to the ongoing increase of total financing and the melting off of the public share `private growth and public limits´ might be a future trend in the financing dimension of health care systems. The few data available on ser-vice provision, in contrast, show neither signs of retreat of the state nor of convergence. In the regulation dimension - which we analyse by picking major health system reforms in Germany, the United Kingdom and the United States - we see the introduction or strengthening of those coordination mechanisms (hierarchy, markets and self-regulation) which were traditionally weak in the respective type of health care system. `Gate-keeping´ and DRG models are remarkable examples to show that health policy might increasingly be oriented at `best practices´ even when the respective solutions are beyond the traditional path of reforms. Putting these findings together we find a ten-dency of convergence from distinct types towards mixed types of health care systems. - --

Mapping Varieties of Industrial Relations: Eurofound\u27s Analytical Framework Applied

Eurofound’s 2016 report Mapping key dimensions of industrial relations identified four key dimensions of industrial relations: industrial democracy, industrial competitiveness, social justice, and quality of work and employment. This report builds upon that earlier study, developing a dashboard of 45 indicators to assess how and to what extent the conceptual framework of these key dimensions can be applied at national level. The indicators were tested across the Member States by Eurofound’s Network of European Correspondents and show reasonable accuracy when used to map the predominant features and trends of the national industrial relations systems. The study confirms that a dashboard of indicators that can accurately measure and summarise the complex reality of industrial relations across the EU is a valuable tool for comparative research and a useful instrument for supporting policymakers, social partners and stakeholders. The report sets out a range of options for further developing this conceptual approach

Quality of Life, Public Services and the Crisis

This issue of Foundation Focus looks at impacts of the crisis on quality of life in Europe. Has quality of life worsened? Have all sections of society borne the impact equally, or have some ill-favoured groups been particularly affected? How do European citizens rate the quality of their public services since the onset of the crisis? Do these services – such as healthcare and childcare – do the job that is asked of them? If not, how can public services and the European welfare state change to meet a new reality? And what of the public sector workers who are responsible for the delivery of many of these services: how has their working situation changed since 2008