Article2016

Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making

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Public Policy and Administration Research Accounting Theory and Financial Reporting Contemporary and Historical Greek Studies

Abstract

This paper examines the standard-setting process during the recent reform of government accounting standards in Greece. The process is viewed through the lens of the ‘garbage can’ model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by politicians and external lenders (the ‘Troika’), and an outcome that favoured the bureaucrats and consultants involved.

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References

1972A Garbage Can Model of Organizational Choice 1971Bureaucracy and Representative Government 1977Ambiguity and Choice in Organizations.1985Organizational Environments: Ritual and Rationality.2004The Middle Aging of New Public Management: Into the Age of Paradox?2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles 2007Bureaucrats or Politicians? Part I: A Single Policy Task 1981Management control of public and not-for-profit activities

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2019Editorial: Innovations in public sector financial and management accounting—for better or worse?2020Surviving the reform: management usage of the garbage can model during implementation of reform 2020Public management reform under the dome of accruals 2024Are values driving consultants in public sector financial management advice?

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