Suchergebnisse

PurposeThe purpose of this paper is to explore the role of the Troika's advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level.Design/methodology/approachThe approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory.FindingsAlthough both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system.Research limitations/implicationsThe study is subject to the limitations of an extreme case study research.Practical implicationsThis is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way.Originality/valueThe role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Purpose
– The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed.


Design/methodology/approach
– The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector.


Findings
– The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of "Integrated Popular Reports – IPR."


Originality/value
– This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the "whole picture" of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.