Title: International public sector accounting standards in Greek public hospitals: an exploration on the ease of implementation

Authors: Konstantia Dalla; Petros Lois; Georgios Makrygiannakis

Addresses: Vocational Apprenticeship of Larissa, Greece, 10 Ermogenous Str., 41447, Larissa, Greece ' Department of Accounting, School of Business, University of Nicosia, Cyprus ' Core Department, National and Kapodistrian University of Athens, Greece

Abstract: Greek public hospitals (GPHs) are adopting the International Public Sector Accounting Standards (IPSAS) in 2025. The paper explores the impact of the level of organisational readiness, the perceived value, as well as two factors shaping organisation culture according to Goffee and Jones, namely sociability and solidarity, on the convenience of IPSAS implementation. Questionnaire responses were received by 143 sampling units, in a population of 375 administrative executives for a total of 125 GPHs. A five-factor structural equation model was used to assess the relation of readiness, perceived value, sociability, and solidarity to the convenience of implementation. The interdependence of the level of readiness, the perceived value, and solidarity relations with the ease of implementation of IPSAS was found to be important, while sociability had no strong connections.

Keywords: IPSAS; Goffee and Jones; readiness; ease of implementation; sociability; solidarity; organisational culture; public sector; hospitals; Greece; new public management; Greek public hospitals; GPHs.

DOI: 10.1504/GBER.2025.148340

Global Business and Economics Review, 2025 Vol.33 No.3/4, pp.361 - 379

Received: 04 Feb 2023
Accepted: 10 Oct 2023
Published online: 02 Sep 2025 *

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