Η εξέταση των διεθνών λογιστικών προτύπων στο δημόσιο τομέα και ειδικότερα στις δημόσιες μονάδες υγείας, όπως αυτά έχουν υιοθετηθεί από την Ευρωπαϊκή Ένωση
Περίληψη σε άλλη γλώσσα
The present PhD thesis is an approach to the attempt of establishing an Accounting Standard in an International level, for the Public Sector. The supervision of the public sector economic activities by using modern accounting principles and methods which are established by the International Accounting Standards, aims to the transparency of the activities, and the presentation of reliable information ensuring safe conclusions to the user. This innovative approach does not substitute the "double entry" accounting principles, but operates as a supplementary process. It introduces the demanding conditions for their acceptance and gives a concise presentation for their adjustment in the system. The thesis focuses on the Public Health Units as these are the first Public Sector bodies which have adopted the International Accounting Standards by the 3599/2007 Law and therefore a relevant experience exists. The thesis is based on the collection and process of empirical data, according to a prop ...
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