Purpose: In this paper we debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, we explore whether and how these reports could be related to each other in...

Purpose: In this paper we examine the standard-setting process at the central government level in a country operating under special circumstances of financial strain. More specifically, we analyze the decision-making process under which the new modified cash-based set of accounting standards was...

In the present study we examine the impact of the recent financial crisis in the management accounting systems of Small and Medium-sized Enterprises (SMEs) in Greece. More specifically, we assess whether and to what extent Greek SMEs adjusted their management accounting systems as a reaction to...

The ascent of knowledge economy and the advance of ICT have placed e-learning as a mainstream application by providing knowledge workers with learning experiences that are accessible, timely and affordable. Accountants constitute a professional group whose work has been significantly affected by...

The efficiency and effectiveness of local governments has become one of the main points of interest in public sector administration, as decision and policy making gradually move from the central to the local level. This paper introduces an efficiency analysis framework based on accrual...

Purpose – This study investigates the relationship of Intellectual Capital (IC) with the strategy of Small-Medium Enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis.Design/methodology/approach – The analysis is informed by...

The scope of this paper is to investigate whether SMEs take into consideration the cost dimensions (tangible and intangible, direct and indirect) and follow the investment appraisal techniques proposed in literature as relevant and suitable in relation to E-commerce adoption. More specifically,...

Local governments on the municipal level were among the first organizations to take part in the accounting reform in Greece that sought the transformation of the traditional budgetary cash accounting system to a new system that combines cash and accrual accounting information. In this paper we...

Purpose: In recent years a significant number of Intellectual Capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of a SME, and to...