Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George - In: Journal of Applied Accounting Research 14 (2013) 2, 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 … information prevails in the major function of decision making, with accrual accounting information playing a secondary role …
