TITLE:
International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries
AUTHORS:
Eleni Tsianaka, Antonios Stavropoulos
KEYWORDS:
Public Management, International Accounting Standards, Public Sector, Greece, European Union
JOURNAL NAME:
Theoretical Economics Letters,
Vol.13 No.4,
August
9,
2023
ABSTRACT: The present paper presents a comprehensive
analysis of international accounting standards in the public sector, focusing on
Greece and its comparison to other European countries. The adoption of
international accounting standards in the public sector has gained prominence
globally, aiming to enhance transparency, accountability, and financial
reporting practices. This study assesses the implementation and impact of these
standards in Greece, while also examining their adoption and application in
European countries. Through a comparative analysis, the research explores the
similarities, differences, challenges, and opportunities associated with the
adoption of international accounting standards in the public sector across
Greece and Europe.