Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training

Michalis Bekiaris, Thekla Paraponti () and Foteini Spanou
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Michalis Bekiaris: School of Business, University of the Aegean, Chios, Greece
Thekla Paraponti: School of Economics and Business Administration, University of Thessaly, Larissa, Greece
Foteini Spanou: School of Business, University of the Aegean, Chios, Greece

Journal of Accounting and Management Information Systems, 2025, vol. 24, issue 1, 96-137

Abstract: Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status. Findings – The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors. Originality – The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à -vis the requirements of the ongoing accrual accounting reform.

Keywords: public sector accounting education; public sector accrual accounting; public sector accounting reforms; PD 54/2018 (search for similar items in EconPapers)
JEL-codes: M41 M53 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:24:y:2024:i:1:p:96-137

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