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    Government accounting literacy as an attribute of smart citizenship

    Uploaded by Sotirios Karatzimas     August 29, 2021     69  
    Author(s)
    Sotirios Karatzimas
    Paper language
    English
    Keywords
    Government accounting literacy; public sector accounting education; smart citizens; smart city; smart education
    Category
    Other
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    Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain

    Uploaded by Sotirios Karatzimas     August 02, 2021     120  
    Author(s)
    Paper language
    English
    Keywords
    cost behavior; sticky cost; local government; financial crisis; financial sustainability
    Category
    Management accounting
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    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

    Uploaded by Sandra Cohen     February 20, 2021     203  
    Author(s)
    Paper language
    English
    Keywords
    public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
    Category
    Other
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    The beneficial role of government accounting literacy in developing participatory citizens

    Uploaded by Sotirios Karatzimas     March 28, 2020     438  
    Author(s)
    Sotirios Karatzimas
    Paper language
    English
    Keywords
    Accounting education; citizens; democratic participation; government accounting literacy; elections; participatory citizen
    Category
    Other
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    Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities

    Uploaded by Sotirios Karatzimas     June 25, 2019     847  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory
    Category
    Other
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    IT-enhanced popular reports: Analyzing citizen preferences Hot

    Uploaded by Sotirios Karatzimas     August 05, 2016     2326  
    Author(s)
    Paper language
    English
    Keywords
    Popular reports; ICT; PDF; e-governance; reporting format; public sector
    Category
    • Financial accounting
    • Other
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    The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle Hot

    Uploaded by Sotirios Karatzimas     June 09, 2016     1607  
    Author(s)
    Paper language
    English
    Keywords
    Greece; Financial crisis; Public sector accounting; Resource dependency theory; Accounting reforms; The Troika
    Category
    • Financial accounting
    • Other
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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     1316  
    Author(s)
    Paper language
    English
    Keywords
    Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs
    Category
    Other
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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     2345  
    Author(s)
    Paper language
    English
    Keywords
    Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece
    Category
    • Financial accounting
    • Management accounting
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    Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     1309  
    Author(s)
    Paper language
    English
    Keywords
    central government; garbage can model; Greece; government accounting; standard-setting
    Category
    Financial accounting
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