@article{2971124,
    title = "The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals",
    author = "Konstantia Dalla and Petros Lois and Georgios Makrygiannakis",
    journal = "EuroMed Journal of Business",
    year = "2022",
    volume = "ahead-of-print",
    number = "ahead-of-print",
    pages = "1-18",
    publisher = "Emerald",
    issn = "1450-2194",
    doi = "10.1108/emjb-04-2021-0064",
    keywords = "Public Hospitals, IPSAS, Leader-Member exchange, LMX, IPSAS implementation, IPSAS adoption",
    abstract = "This paper aims to examine the quality of relations within upper-level management in
Greek public hospitals (GPHs), as well as to specify the extent to which these
facilitate or hinder the forthcoming International Public Sector Accounting
Standards (IPSAS) adoption and implementation.
The findings suggest that the established leader-member relations in the GPHs
facilitate reforms. However, these relationships are of little benefit to IPSAS
adoption and implementation, mainly due to the low degrees of competence and
commitment to IPSAS. The passive adoption of IPSAS is the most likely outcome.
The study recontextualizes the LMX model to public sector research. The findings
have value to hospital leadership and to policy makers, as well as to researchers
studying the difficulties of IPSAS adoption and implementation.
Dr. Georgios Makrygiannakis"
}