Abstract:
This thesis explores the prospects and implications of adopting the International Public Sector Accounting Standards (IPSAS) within the Greek public sector. The study examines how the transition from cash-based to accrual-based accounting, as proposed by IPSAS, could impact the quality, transparency, and efficiency of financial reporting in public administration. The research aims to analyze the readiness of Greek public sector entities to adopt IPSAS and identify the potential benefits, risks, and challenges associated with its implementation.

JEL classification codes: H830 Public Administration; Public Sector Accounting and Audits