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    Users in preparers’ shoes: Mobilizing the sense of belonging in popular report development in Local Governments

    Uploaded by Sandra Cohen     October 17, 2023     111  
    Author(s)
    Paper language
    English
    Keywords
    Popular reporting; Sense of belonging; Co-development; Local governments; Non-financial reporting;
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-03-2023-0038/full/html
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    Are SDGs translated into accounting terms? Evidence from European cities

    Uploaded by Sandra Cohen     October 17, 2023     139  
    Author(s)
    Paper language
    English
    Keywords
    SDG reporting; SDG frameworks; Sustainable Development Goals (SDG); Accounting for sustainable development; SDG costing
    Category
    • Comparative Research
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2243543
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    Debate: Public sector accounting education and artificial intelligence

    Uploaded by Sandra Cohen     May 11, 2023     370  
    Author(s)
    Paper language
    English
    Keywords
    ChatGPT; Artificial Intelligence; Public Sector Accounting Education
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2209290
    Read more
    Financial accounting information presented with infographics: Does it improve financial reporting understandability?

    Uploaded by Sandra Cohen     November 14, 2022     455  
    Author(s)
    Paper language
    English
    Keywords
    Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
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    Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

    Uploaded by Sandra Cohen     November 14, 2022     464  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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    New development: Public sector accounting education for users—embedding eLearning and technology in teaching

    Uploaded by Sotirios Karatzimas     September 03, 2022     523  
    Author(s)
    Paper language
    English
    Keywords
    Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
    Category
    Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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    Debate: Accounting training for politicians— an alternative approach

    Uploaded by Sandra Cohen     September 03, 2022     529  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    politicians; public sector accounting training
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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    Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

    Uploaded by Sandra Cohen     September 03, 2022     539  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    Climate change, SDGs,
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://doi.org/10.1080/09540962.2021.1986957
    Read more
    Earnings management in public hospitals: The case of Greek state-owned hospitals

    Uploaded by Ioanna Malkogianni     May 23, 2022     543  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    imalkogi@gmail.com
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
    Read more
    Analyzing smart cities’ reporting: Do they report ‘smart’?

    Uploaded by Sandra Cohen     October 06, 2021     624  
    Author(s)
    Paper language
    English
    Keywords
    Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    skaratzimas@aueb.gr
    Read more
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