Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George - In: Journal of Applied Accounting Research 14 (2013), pp. 165-179
Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems … roles of accounting investigated are informed by Ansari and Euske's model. Findings – It appears that cash accounting … sector setting, where customarily decisions were based on cash accounting considerations. …