Η χρησιμότητα του διπλογραφικού συστήματος ως εργαλείο διοίκησης, διαφάνειας & νομιμότητας στη δημόσια διοίκηση και την τοπική αυτοδιοίκηση
KeywordsΔιπλογραφικό λογιστικό σύστημα ; Διαφάνεια ; Νομιμοποίηση ; Αποτελεσματικότητα ; Εργαλείο διοίκησης ; Εξοικονόμηση κρατικών δαπανών
The main aim of this work is to investigate the application of the Double-entry Accounting System in the public sector, with particular application to the Greek Municipalities and assessing its usefulness as a tool for transparency, legitimacy, efficiency and governance in the decision-making and accountability of public bodies. Initially, the transition from the traditional cash accounting system to the public towards the standards of the accrual accounting system was explored. Further, reference is made to its mandatory implementation and to whether users are confident that accounting standardization with the new data enables them to plan their financial policies to monitor the operation of the public entity in order to improve the services, efficient resource management, saving public spending, reducing bureaucracy and increasing accountability and transparency. From the analytical presentation and the research conducted, it is clear that the accounting cash basis is no longer suitable for the financial management of modern governments. The information extracted from the Double Taxation System and the financial statements can be a tool for effective modern management and knowledge of governments about the economic situation of Local Authorities in the context of the budgetary discipline of our time. Finally, the need for the transition of other general government entities to the Double Taxation System into accrual standards is ultimately necessary in order to achieve efficient resource management, minimize waste and save government spending.