Sotirios Karatzimas

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

The beneficial role of government accounting literacy in developing participatory citizens

Uploaded by Sotirios Karatzimas March 28, 2020 308

Author(s)

Sotirios Karatzimas

Paper language

English

Keywords

Accounting education; citizens; democratic participation; government accounting literacy; elections; participatory citizen

Category

Other

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 651

Author(s)

Paper language

English

Keywords

Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory

Category

Other

IT-enhanced popular reports: Analyzing citizen preferences Hot

Uploaded by Sotirios Karatzimas August 05, 2016 2123

Author(s)

Paper language

English

Keywords

Popular reports; ICT; PDF; e-governance; reporting format; public sector

Category

Financial accounting
Other

The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle Hot

Uploaded by Sotirios Karatzimas June 09, 2016 1459

Author(s)

Paper language

English

Keywords

Greece; Financial crisis; Public sector accounting; Resource dependency theory; Accounting reforms; The Troika

Category

Financial accounting
Other

Tracing the future of reporting in the public sector: Introducing Integrated Popular Reporting Hot

Uploaded by Sotirios Karatzimas November 18, 2015 1194

Author(s)

Paper language

English

Keywords

Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs

Category

Other

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas March 10, 2015 2159

Author(s)

Paper language

English

Keywords

Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece

Category

Financial accounting
Management accounting

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1178

Author(s)

Paper language

English

Keywords

central government; garbage can model; Greece; government accounting; standard-setting

Category

Financial accounting

Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1709

Author(s)

Paper language

English

Keywords

accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness

Category

Financial accounting

The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1392

Author(s)

Paper language

English

Keywords

privatization; IPSAS; modified cash basis; Greece; state-owned assets

Category

Financial accounting
International Accounting / Accounting Harmonization