Η υιοθέτηση των Διεθνών Λογιστικών Προτύπων του Δημοσίου Τομέα (IPSAS) ως παράγοντας βελτίωσης της ποιότητας των παρεχόμενων πληροφοριών και λήψης ορθολογικών χρηματοοικονομικών αποφάσεων: Μελέτη περίπτωσης στους Δήμους Παύλου-Μελά, Αμπελοκήπων-Μενεμένης, Κορδελιού-Ευόσμου. (Master thesis)
The continuous developing socio-economic environment has involved important changes and has created new needs both in enterprises, and in Public sector. For this reason, in the past few years most enterprises in international level are using the International Models of Financing Report on the syntax and follow-up of their financing situations, so that they keep pace with the modern developments and they remain competitive. It is observed that world economy has the tendency for uniformity, transparency and comparability of financing situations that is the core of IMFR. The uncontradictable profits of IMFR have rendered them as the most widespread and most acceptable models worldwide, because they satisfy the needs of all users of economic situations, providing extensive information, assistance in the decision-making and reduction of beautification on financing situations. As it was said before the rapid changes of last years and the financing crises that afflict enough countries except from the enterprises, has created worldwide the need and in the Public sector for the benefit of reliable information and the promotion of a single accountant system that would be comprehensible in international level. Under these needs more and more countries have either adopted or initiated reforms for the adoption of International Standards Public Sector (IPSAS) in the public sector. The IPSAS aimed at improving the quality and comparability of accounting information provided by the public services, increase reliability between states, reduce fraud and corruption. This study focuses on understanding the Public Sector Standards trying to approach the topic from different perspectives and to depict the more reliable is the situation in Greece and internationally. For this purpose they were used Greek and international literature and all the necessary research analysis tools.
|Institution and School/Department of submitter:||Σχολή Διοίκησης και Οικονομίας / Τμήμα Λογιστικής,|
|Keywords:||Διεθνή Πρότυπα Δημοσίου Τομέα;Διεθνή Πρότυπα Χρηματοοικονομικής Αναφοράς;Λογιστική Δεδουλευμένης Βάσης;Συσχετίσεις;Λογιστική Ταμειακής Βάσης;International Public Sector Accounting Standards;International Financial Reporting Standards;Cash-based Accounting;Accrual-based Accounting;Correlations|
|Description:||Μεταπτυχιακή εργασία -- Σχολή Διοίκησης και Οικονομίας -- Τμήμα Λογιστικής,2018 (α/α 10366)|
|Appears in Collections:||Μεταπτυχιακές Διατριβές|
Please use this identifier to cite or link to this item:This item is a favorite for 0 people.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.