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Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities
Cohen, Sandra; Kaimenaki, Efrosini; Zorgios, Yannis - 2014
Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...
Persistent link: https://www.econbiz.de/10014066915
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Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments
Doumpos, Michael; Cohen, Sandra - In: Omega : the international journal of management science 46 (2014), pp. 74-85
Persistent link: https://www.econbiz.de/10010347770
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Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments
Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179
Persistent link: https://www.econbiz.de/10010127867
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Assessing accrual accounting reform in Greek public hospitals : an empirical investigation
Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183
the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the … provides on the approaches and processes used by the Government of Greece to implement accrual financial and cost accounting …
Persistent link: https://www.econbiz.de/10009011110
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Assessing Accrual Accounting Reform in Greek Public Hospitals : An Empirical Investigation
Eriotis, Nikolaos - 2012
Persistent link: https://www.econbiz.de/10013113026
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Assessing quality of financial reporting through audit reports : the case of Greek municipalities
Cohen, Sandra; Kaimenakis, Nikolaos - In: Global business & economics review 13 (2011) 3/4, pp. 187-203
Persistent link: https://www.econbiz.de/10009349963
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …
Persistent link: https://www.econbiz.de/10013448092
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Effects of municipal, auditing and political factors on audit delay
Cohen, Sandra; Leventis, Stergios - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 1, pp. 40-53
Persistent link: https://www.econbiz.de/10009724547
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Cash versus accrual accounting measures in Greek municipalities : proxies or not for decision-making?
Cohen, Sandra - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 203-222
Persistent link: https://www.econbiz.de/10009630318
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Identifying the moderator factors of financial performance in Greek municipalities
Cohen, Sandra - In: Financial accountability & management : in governments, … 24 (2008) 3, pp. 265-294
Persistent link: https://www.econbiz.de/10003761092