ترجمه مقاله مدرن سازی استانداردهای حسابداری دولتی در یونان

Modernizing governmental accounting standards in Greece: A case of “garbage can” decision-making

مدرن سازی استانداردهای حسابداری دولتی در یونان: تصمیم گیری درباره"سطل های زباله"

همراه فایل پی دی اف مقاله انگلیسی 22 صفحه و ترجمه به صورت فایل ورد 15 صفحه

Abstract

Purpose: In this paper we examine the standard-setting process at the central
government level in a country operating under special circumstances of financial
strain. More specifically, we analyze the decision-making process under which the
new modified cash-based set of accounting standards was developed in the Greek
central government.
Design/methodology/approach: We develop a theoretical framework combining
public choice theory with the garbage can model. The public choice theory helps us
understand the incentives of the various involved actors that played a role in the
reform process. The garbage can model provides insights that facilitate the
understanding of the choices made while deciding on the new set of standards. The
theoretical framework is informed by interviews and informal discussions with
members of the commission that developed the new set of standards as well as by
relevant archival data.
Findings: The findings indicate the lack of effective monitoring of the process by
both politicians and external resource providers. The set of standards developed is
largely the outcome of the incentives and the cooperation of bureaucrats and
consultants. The results provide evidence of unclear technology, fluid participation
and problematic preferences, which indicate decision-making through the “garbage
can”.
Originality/value: We examine governmental accounting standard-setting and
decision-making in a country: (a) operating under resource dependency, (b) dealing
with a vortex of financial and administrative reforms, and (c) characterized by a
deeply bureaucratic public sector.
Keywords: central government, decision-making, garbage can model, Greece,
governmental accounting, public choice theory, standard-setting
Paper type: Research paper
Acknowledgments: We would like to thank George Venieris for his comments on an
earlier version of the paper.

چکیده

هدف:در این مقاله روند تنظیم استاندارد در سطح دولت مرکزی را در کشوری با شرایط خاص مشکلات مالی بررسی می کنیم.و بطور خاص به بررسی فرایند تصمیم گیری می پردازیم که از طریق ان مجموعه جدید مبتنی بر پول نقد اصلاح شده استانداردهای حسابداری در دولت مرکزی یونان توسعه پیدا کرد.

طراحی/روش شناسی/رویکرد:چهارچوبی نظری طراحی کرده ایم که ترکیبی از