The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals Konstantia Dalla

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Uploaded by Konstantia Dalla     Uploaded date: January 21, 2022    
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Publication date
January 18, 2022
Paper language
Abstract
Purpose
This paper aims to examine the quality of relations within upper-level management in Greek public hospitals (GPHs), as well as to specify the extent to which these facilitate or hinder the forthcoming International Public Sector Accounting Standards (IPSAS) adoption and implementation.

Design/methodology/approach
A survey was conducted on a sample of 143 upper-management professionals drawn from across the 125 GPHs. A multivariate structural equation model (SEM) is used to investigate the degree of interdependence of the level of convenience of implementation under the view of the leader-member exchange (LMX) scale.

Findings
The findings suggest that the established leader-member relations in the GPHs facilitate reforms. However, these relationships are of little benefit to IPSAS adoption and implementation mainly due to the low degrees of competence and commitment to IPSAS. The passive adoption of IPSAS is the most likely outcome.

Originality/value
The study recontextualizes the LMX model to public sector research. The findings have value to hospital leadership and to policymakers, as well as to researchers studying the difficulties of IPSAS adoption and implementation.
Preferred Citation
Dalla, K., Lois, P. and Makrygiannakis, G. (2022), "The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals", EuroMed Journal of Business, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/EMJB-04-2021-0064
Keywords
Public Hospitals; IPSAS; Leader-member exchange; LMX; IPSAS implementation; IPSAS adoption
Email
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Category
Other
Type of Paper
Published paper

How to get the paper

From the journal
EuroMed Journal of Business

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