Τίτλος:
The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals
Γλώσσες Τεκμηρίου:
Αγγλικά
Περίληψη:
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
Συγγραφείς:
Konstantia Dalla
Petros Lois
Georgios Makrygiannakis
Περιοδικό:
EuroMed Journal of Business
Αριθμός / τεύχος:
ahead-of-print
Λέξεις-κλειδιά:
Public Hospitals, IPSAS, Leader-Member exchange, LMX, IPSAS implementation, IPSAS adoption
Κύρια θεματική κατηγορία:
Κοινωνικές, Πολιτικές και Οικονομικές επιστήμες
DOI:
10.1108/emjb-04-2021-0064
Στοιχεία έργου:
This Authors Accepted Manuscript (AAM)is deposited under the Creative Commons Attribution
Non-commercial International Licence 4.0 (CC BY-NC 4.0). Any reuse
is allowed in accordance with the terms outlined by the licence. To reuse the AAM
for commercial purposes, permission should be sought by contacting
permissions@emeraldinsight.com.
