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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
1956
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
Hot
Uploaded by
Sotirios Karatzimas
July 12, 2014
2498
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
Hot
Uploaded by
Sotirios Karatzimas
July 12, 2014
2135
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
1902
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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Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain
Hot
Uploaded by
Isabel Brusca
July 06, 2014
3081
Author(s)
Brusca, I.
Chow, D.
Montesinos, V.
Paper language
English
Keywords
Accruals; budgets; IPSAS; public sector accounting; Spain
Category
Financial accounting
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://www.tandfonline.com/doi/abs/10.1080/09540962.2013.836006#.U7k_CvlDu0I
From other source (e.g. Preprint url)
http://www.academia.edu/Documents/in/International_Public_sector_accounting_standards_IPSAS_
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