TY - JOUR
TI - Introducing IPSAS-based standards to Greek public hospitals: the influence of organisational culture
AU - Georgios Makrygiannakis
AU - Konstantia Dalla
AU - Petros Lois
JO - Journal of Accounting and Organizational Change
PY - 2025
VL - ahead-of-print
TODO - ahead-of-print
SP - 1-39
PB - Elsevier
SN - 1832-5912
TODO - https://doi.org/10.1108/JAOC-03-2024-0095
TODO - Public sector, National Health System, accounting, IPSAS, Greece, Institutional logics, Old Institutional Economics
TODO - Purpose
This study aims to explore the influence of organisational culture and the institutional logics (IL) in the health-care hierarchy on the forthcoming implementation of an accounting framework based on the International Public Sector Accounting Standards (IPSAS) in Greek public hospitals (GPHs).

Design/methodology/approach
Following a content analysis of interview data, this study uses old institutional economics and IL theory to interpret the findings.

Findings
Differing administrative logics in the Ministry of Health and the hospitals are to influence the reform. The results show that the organisational culture is not only considered as the main obstacle but that cultural change is suggested as a condition for the utilisation of the new standards. The paradox is that the capabilities for interventions in the elements affecting culture are mainly placed in higher levels of hierarchy, yet active agency towards cultural change is expected by the management within GPHs. Therefore, the passive adoption of the IPSAS-based standards, which will result in ceremonial change is the most likely outcome.

Originality/value
The paper illustrates that organisational culture can be an obstacle to reforms, even if the underlying logics of change are accepted. Originalities include the analytical distinction between purposeful and passive organisational compliance, as well as two antecedents of the latter: withdrawal and discreet resistance to change. This study’s data indicate that accounting reforms may need to follow procedures dominated by existing logics to enhance the possibilities of purposeful compliance.
ER -