Accounting Reform in Greek Universities: A Slow Moving Process

Abstract

Reforms in the public sector have traditionally been faced by resistance and problems. Pettigrew justifies this attitude on theoretical grounds as the exercise of power from individuals and groups threatened by a change in strategy. The paper analyses this case by referring to the attempts of introducing accrual and management accounting practices in Greek Public Universities. Via a detailed examination of the context within which this reform took place and the phases it went through, we endeavour to explain, by using Pettigrew's theory regarding strategy and decision‐making, why it has not yet seriously progressed even though it was initiated in 1996.

NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

“…Hyvönen & Järvinen (2006) have argued that the culture developed during the era of cash basis accounting is not completely abandoned when the accrual basis system is implemented. In many countries, reforms of financial accounting nature dictated the adoption and implementation of the accrual basis system at the expense of the cash basis one (Christiaens & Rommel, 2008;Christiaens & Van Peteghem, 2007;Christiaens, 2001;Hoque & Moll, 2001;Richardson & Cullen, 2000;Venieris & Cohen, 2004).…”

“…The accrual information system usually provides useful accounting information for these tools and techniques (Venieris & Cohen, 2004). It helps improve the quality and consistency of the information provided to decision makers, and holds managers accountable for the cost of resources and match with the results obtained (Anthony, 2000).…”

Changing the university system of management: a study on the Italian scenario

“…Both stress that the economic-financial system is very bad at producing additional information (Venieris and Cohen 2004;Paulsson 2006;Monsen 2008) and that the level of prevention against creative accounting operations is also poor (Vinnari and Näsi 2008); this is counterbalanced, however, with clear benefits in terms of economic and organisational efficiency (Christiaens and Rommel 2008).…”

“…Other empirical studies in the field of universities have been carried out in Greece following the reform of the public sector in 2003 (Venieris and Cohen 2004;Vrontis et al 2007).…”

Unidad de acción comprometida: una propuesta de solución ante el problema universitario del servicio a la sociedad

“…Esta orientación ha sido denunciada y descrita en numerosas ocasiones (véase, por ejemplo, Almarcha, 2001;Codd, 2005;García, 2008;Johnson y Hirt, 2011;Manzano-Arrondo, 2009; ManzanoArrondo y Andrés, 2007;Shumar, 2004;Susanti, 2011;Teelken, 2012;Venieris y Cohen, 2004;Wareaas y Solbakk, 2009;Yamamoto, 2004). Rizvi (2006), por ejemplo, denuncia que el imaginario neoliberal en las políticas de educación mueve a la homogeneización internacional sin atender a las particularidades locales, según modelos hegemónicos.…”