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16 results - showing 11 - 16
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Tracing the future of reporting in the public sector: Introducing Integrated Popular Reporting
Hot
Uploaded by
Sotirios Karatzimas
November 18, 2015
1844
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs
Category
Other
How to get the paper
From the journal
http://dx.doi.org/10.1108/IJPSM-11-2014-0140
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The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
Hot
Uploaded by
Sotirios Karatzimas
March 10, 2015
2893
Author(s)
Sandra Cohen
Sotirios Karatzimas
Vassilios-Christos Naoum
Paper language
English
Keywords
Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece
Category
Financial accounting
Management accounting
How to get the paper
From the author (email)
scohen@aueb.gr
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Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1789
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
Category
Financial accounting
How to get the paper
From the journal
http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract
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Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash
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Uploaded by
Sotirios Karatzimas
July 12, 2014
2355
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
Category
Financial accounting
How to get the paper
From the journal
http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070
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The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1990
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
privatization; IPSAS; modified cash basis; Greece; state-owned assets
Category
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the journal
http://www.inderscience.com/jhome.php?jcode=gber
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Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece
Hot
Uploaded by
Sotirios Karatzimas
July 12, 2014
1754
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
program budgeting, performance budgeting, performance information, public sector accounting, Greece
Category
Performance measurement
Other
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