Οι επιδράσεις του συστήματος εσωτερικού ελέγχου, της δραστηριότητας εσωτερικού ελέγχου, της εταιρικής διακυβέρνησης και των βέλτιστων πρακτικών στη λειτουργία του Δημόσιου Τομέα: η περίπτωση των Δημόσιων Μονάδων Υγείας

Ροδάκος, Ηρώδης - Ανδρέας

Doctoral Thesis

Author

Ροδάκος, Ηρώδης - Ανδρέας

Date

2022-07

Abstract

The doctoral dissertation aimed to study the effects of the internal control system, corporate governance and best practices on the activities and general operation of the Public Health Units of Greece. Therefore, the research focused on the contemporary business environment of the Public Sector and the Public Health Units, which are now required to comply with specific rules of corporate governance, internal control, and regulations. To fulfil the research purpose and answer the research questions, the researcher used a quantitative research design in a sample of 128 people employed in hospital units of Attica, mainland and island part of Greece. The answers of the sample gave an overview of the operation of each unit in combination with the weaknesses and malfunctions. The structured questionnaire, which consisted of open-ended and closed-ended questions, was used as a research tool. In addition, a quantitative analysis was performed using the SPSS statistical program to fulfil the research goal and answer the research questions. The main conclusions of the research are the following: a) the lower the p-value value for Risk Assessment & Management, the greater the strengthening of the Internal Control System, b) the regression showed that the quantitative and qualitative Adequacy of Executives contributes significantly in the prediction of the dependent variable which is the Internal Audit Activity as the corresponding p-value = 0,002 <0,05, c) from the regression model it emerged that the independent variable defined as the adequacy of the information structure contributes significantly to the prediction of the dependent variable d) the way in which the Internal Audit and its activity affect the Adequacy of the Internal Operating Environment of the body and the Corporate Governance was considered to be of great importance and as it was also ascertained through the correlation audits that were positive correlation between e examination of factors, e) the research highlighted important proposals regarding the rational use of the internal control activity for the benefit of public health units and f) proposals for the improvement and strengthening of the internal control system.

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

245

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/14506
http://dx.doi.org/10.26267/unipi_dione/1929

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα