Similar Search Results

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

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

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

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

Reaping the Benefits of Two Worlds : An Exploratory Study of the Cash and the Accrual Accounting Information Roles in Local Governments

Cohen, Sandra - 2011

Purpose: The current research study explores the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/Methodology/Approach: Our survey results are based on the answers of the financial department...

Persistent link: https://www.econbiz.de/10013134501

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

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

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