Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making
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Uploaded by Sotirios Karatzimas
Uploaded date: July 12, 2014
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Publication date
May 14, 2016
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Abstract
This paper examines the standard-setting process during the recent reform of government accounting standards in Greece. The process is viewed through the
lens of the ‘garbage can’ model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by
politicians and external lenders (the ‘Troika’), and an outcome that favoured the bureaucrats and consultants involved.
lens of the ‘garbage can’ model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by
politicians and external lenders (the ‘Troika’), and an outcome that favoured the bureaucrats and consultants involved.
Preferred Citation
Cohen, S. and Karatzimas, S. (2016), "Modernizing government accounting standards in Greece: A case of 'garbage can' decision making", Public Money and Management, Vol. 36, No. 3, pp. 173-180
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
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Category
Financial accounting
Type of Paper
Published paper
