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The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals

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The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals
Konstantia Dalla Petros Lois Georgios Makrygiannakis
scientific_publication_article
Επιστημονική δημοσίευση - Άρθρο Περιοδικού (EL)
Scientific publication - Journal Article (EN)
2022
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 (EN)
Κοινωνικές, Πολιτικές και Οικονομικές επιστήμες
Κοινωνικές, Πολιτικές και Οικονομικές επιστήμες (EL)
Social, Political and Economic sciences (EN)
English
Τμήμα Γενικό
https://creativecommons.org/licenses/by-nc/4.0/
University of Athens
Pergamos Digital Library
Journal Article



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