During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a businesslike accrual accounting concept. Following the example of this upcoming managerial trend, the Greek government introduced in 2003 the accrual basis accounting into public hospitals, as the hospital sector is one of the areas where NPM reforms have been introduced in search of higher efficiency, effectiveness and economy in service production. The purpose of this paper is twofold. The first goal is to provide an overview of the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the accrual basis accounting standards in the Greek public Health sector. The second goal of the research is to investigate the impact of a range of potentially contingent factors on hospitals compliance with the accrual financial and cost accounting reform. The present analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a structured questionnaire was prepared and sent to the Chief Financial Officers (CFOs) of 132 Greek public hospitals. In particular, a linear regression model analysis was used to examine the cross-sectional differences on a number of explanatory and implementation factors of the accounting reform adoption level. The empirical evidence reveals that the level of accrual and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the level of reform adoption is positively related to IT quality, reform related training, education level of accounting staff, and professional consultants' support. However, no significant relationship was found between the level of reform adoption and hospital size,
Information and Communication Technology is changing at an alarming pace creating new forms of learning, such as electronic learning, which seems to be very appealing nowadays across all the business sectors. The purpose of this paper is to discuss how the pillars of Socrates philosophy can be applied in the development of a successful e-learning program within a business environment. Concepts such as language, individual truth, field of expertise, conformity to law and ethics of different infrastructures, personal contact, and intuition will be explored. A case study is undertaken in order to identify whether the proposed parameters can be adopted as relevant and effective to the procedures of e-training within the HR department of a multinational company in Greece. These concepts determine key questions of the methodological approach that need to be answered in order to develop and implement an appropriate and cost-effective e-learning strategy which will help the HR department identify successfully the needs of the employees and create a long-term impact of this state-of-the art educational reality
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