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

    Uploaded by Sotirios Karatzimas     June 09, 2016     938  
    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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    Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     1205  
    Author(s)
    Paper language
    English
    Keywords
    accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
    Category
    Financial accounting
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    IT-enhanced popular reports: Analyzing citizen preferences Hot

    Uploaded by Sotirios Karatzimas     August 05, 2016     1311  
    Author(s)
    Paper language
    English
    Keywords
    Popular reports; ICT; PDF; e-governance; reporting format; public sector
    Category
    • Financial accounting
    • Other
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    Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making

    Uploaded by Sotirios Karatzimas     July 12, 2014     761  
    Author(s)
    Paper language
    English
    Keywords
    central government; garbage can model; Greece; government accounting; standard-setting
    Category
    Financial accounting
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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     47  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory
    Category
    Other
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    Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece

    Uploaded by Sotirios Karatzimas     July 12, 2014     754  
    Author(s)
    Paper language
    English
    Keywords
    program budgeting, performance budgeting, performance information, public sector accounting, Greece
    Category
    • Performance measurement
    • Other
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    The beneficial role of government accounting literacy in developing participatory citizens

    Uploaded by Sotirios Karatzimas     June 25, 2019     53  
    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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    The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS

    Uploaded by Sotirios Karatzimas     July 12, 2014     921  
    Author(s)
    Paper language
    English
    Keywords
    privatization; IPSAS; modified cash basis; Greece; state-owned assets
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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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     1414  
    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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    Tracing the future of reporting in the public sector: Introducing Integrated Popular Reporting

    Uploaded by Sotirios Karatzimas     November 18, 2015     749  
    Author(s)
    Paper language
    English
    Keywords
    Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs
    Category
    Other
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    10 results - showing 1 - 10