Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334378 
Year of Publication: 
2025
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 24 [Issue:] 1 [Year:] 2025 [Pages:] 96-137
Publisher: 
Bucharest University of Economic Studies, Bucharest
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.
Subjects: 
public sector accounting education
public sector accrual accounting
public sector accounting reforms
PD 54/2018
JEL: 
M41
M53
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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