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    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux New

    Uploaded by Sandra Cohen     February 20, 2021     56  
    Author(s)
    Paper language
    English
    Keywords
    public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
    Category
    Other
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    Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

    Uploaded by Sandra Cohen     November 26, 2020     158  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
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    Towards a typology of social enterprises based on performance: Some new evidence

    Uploaded by Sandra Cohen     September 15, 2020     269  
    Author(s)
    Paper language
    English
    Keywords
    Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
    Category
    • Performance measurement
    • Other
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    Allocating Government Budgets according to Citizen preferences: A Cross-national Survey

    Uploaded by Sandra Cohen     September 15, 2020     194  
    Author(s)
    Paper language
    English
    Keywords
    COFOG; Functions of government; Budget Allocation; Public administration; Survey method
    Category
    • Comparative Research
    • Other
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    Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?

    Uploaded by Sandra Cohen     September 07, 2019     462  
    Author(s)
    Paper language
    English
    Keywords
    University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
    Category
    • Comparative Research
    • Performance measurement
    • Other
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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     484  
    Author(s)
    Paper language
    English
    Keywords
    innovations; public sector financial management
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Local Governments’ Earnings Management: Greek and Italian Evidence

    Uploaded by Sandra Cohen     November 10, 2018     873  
    Author(s)
    Paper language
    English
    Keywords
    earnings management; local governments; Jones model; total accruals; Greece; Italy
    Category
    • Comparative Research
    • Financial accounting
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    Local government administration systems and local government accounting information needs: Is there a mismatch?

    Uploaded by Sandra Cohen     June 16, 2018     743  
    Author(s)
    Paper language
    English
    Keywords
    : accrual accounting; performance measurement; public administration typology; accountability
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    IPSAS, EPSAS and other challenges in European public sector accounting and auditing

    Uploaded by Sandra Cohen     December 02, 2017     842  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Financial Resilience of Greek Local Governments Hot

    Uploaded by Sandra Cohen     June 15, 2017     1457  
    Author(s)
    Paper language
    English
    Keywords
    Greece; Greek Local Governments; austerity; accrual accounting; financial shocks; financial crises; resilience
    Category
    • Financial accounting
    • Performance measurement
    • Other
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