Modernizing government accounting standards in Greece: a case of 'garbage can' decision making
This paper examines the standard setting process during the recent reform of government accounting standards in Greece. The process is viewed through the lens of the 'garbage can' model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by politicians and external lenders (the 'Troika' and an outcome that favoured the bureaucrats and consultants involved.