Accounting Reform in Greek Universities: A Slow Moving Process
Year: 2004
Type: article
Abstract: Reforms in the public sector have traditionally been faced by resistance and problems. Pettigrew justifies this attitude on theoretical grounds as the exercise of power from individuals and groups threatened by a change in strategy. The paper analyses this case by referring to the attempts of introducing accrual and management accounting practices in Greek Public Universities. Via a detailed examination of the context within which this reform took place and the phases it went through, we endeavour to explain, by using Pettigrew's theory regarding strategy and decision‐making, why it has not yet seriously progressed even though it was initiated in 1996.
Authors: George Venieris, Sandra Cohen
Institution: Athens University of Economics and Business
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2117290651