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Journal Articles

Introducing IPSAS-based standards to Greek public hospitals: the influence of organisational culture

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Georgios Makrygiannakis, Konstantia Dalla, Petros Lois
Journal: Journal of Accounting & Organizational Change
Journal of Accounting & Organizational Change (2026) 22 (2): 333–353.
https://doi.org/10.1108/JAOC-03-2024-0095
Published: 01 April 2025
... National Health System IPSAS Greece Institutional logics Old institutional economics The paper is based on a study exploring the forthcoming adoption of a framework based on the International Public Sector Accounting Standards (IPSAS) in Greek public hospitals (GPHs). The focus of the paper...
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