This paper examines the suitability of different accounting bases in providing useful information to support privatization decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on decision making and the interaction between external and...

Despite the great interest in Activity Based Costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e., manufacturing, retail and services, as well as...

This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...

This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence,...

The proponents of Balanced Scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. In this paper, we use the underlying hypotheses of BSc in order to assess whether improvements that relate to learning and growth, internal...

Purpose: This paper explores the role the Troika's advent played in the progress of the budgeting and the financial reporting systems reformat the Greek central government level.Design/methodology/approach: The approach of an extreme country-case study is adopted. The data used in the paper have...

In this study we analyze the quality and perceived usefulness of financial reporting at the central government level by applying a methodology based on both private and public sector literature. We assess the quality and decision usefulness of Greek central government financial statements under...

The scope of this study is to examine the progress of a neuralgic reform - that of the Greek state budget - during the financial crisis period and within the clashing rocks of the Greek politicians and the Troika. The objective of the reform is - or should be - common for both parties: the...