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11 results - showing 1 - 10
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Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux
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Uploaded by
Sandra Cohen
February 20, 2021
56
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
308
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
651
Author(s)
Sotirios Karatzimas
Carles Griful Miquela
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
2123
Author(s)
Sandra Cohen
Sotirios Karatzimas
Xenia J. Mamakou
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
1459
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
1194
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Uploaded by
Sotirios Karatzimas
March 10, 2015
2159
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
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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
1178
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
Category
Financial accounting
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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
1709
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
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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
1392
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
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