DOI: 10.24818/jamis.2025.01004
Vol. 24, No. 1, pp. 96-137, 2025
© 2025. This work is openly licensed via CC BY 4.0.
Author(s): Michalis Bekiarisa, Thekla Paraponti1,b and Foteini Spanoua
a School of Business, University of the Aegean, Chios, Greece
b School of Economics and Business Administration, University of Thessaly, Larissa, Greece
1 Corresponding author: Thekla Paraponti, Department of Accounting and Finance, School of Economics and Business Administration, University of Thessaly, Gaiopolis, Larissa, Greece, Tel. +306942059025, E-mail: tparaponti@uth.gr
Keywords: public sector accounting education, public sector accrual accounting, public sector accounting reforms, PD 54/2018
JEL codes: M41, M53
Abstract
Purpose: This article explores the status of public sector accounting education in Greece
and assesses the readiness of the Greek general government financial employees to implement accrual accounting.
Design/methodology/approach: Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status.
Findings: The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors.
Originality: The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à-vis the requirements of the ongoing accrual accounting reform.
Full paper at: http://online-cig.ase.ro/jcig/art/24_1_4.pdf
