Sandra Cohen - Page 4

Harmonizing public sector accounting in Europe: thinking out of the box Hot

Uploaded by francesca Manes Rossi February 05, 2016 2757

Author(s)

Paper language

English

Keywords

Accrual accounting; EPSAS; harmonization; IPSAS; public sector accounting

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

fmanesrossi@unisa.it

From the journal

http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133976

Accounting for austerity: the Troika in the Eurozone Hot

Uploaded by Sandra Cohen November 18, 2015 2981

Author(s)

Paper language

English

Keywords

Legitimation, Austerity, Power, Eurozone, Resource dependency, Troika

Category

Comparative Research
Other

How to get the paper

From the journal

http://dx.doi.org/10.1108/AAAJ-04-2014-1668

Tracing the future of reporting in the public sector: Introducing Integrated Popular Reporting Hot

Uploaded by Sotirios Karatzimas November 18, 2015 2007

Author(s)

Paper language

English

Keywords

Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs

Category

Other

How to get the paper

From the journal

http://dx.doi.org/10.1108/IJPSM-11-2014-0140

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas March 10, 2015 3053

Author(s)

Paper language

English

Keywords

Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece

Category

Financial accounting
Management accounting

How to get the paper

From the author (email)

scohen@aueb.gr

APPLYING DATA ENVELOPMENT ANALYSIS ON ACCOUNTING DATA TO ASSESS AND OPTIMIZE THE EFFICIENCY OF GREEK LOCAL GOVERNMENTS Hot

Uploaded by Sandra Cohen October 15, 2014 2147

Author(s)

Paper language

English

Keywords

Local governments, efficiency, data envelopment analysis, accrual accounting data

Category

Financial accounting
Other

How to get the paper

From the author (email)

mdoumpos@dpem.tuc.gr

From the journal

10.1016/j.omega.2014.02.004

Effects of municipal, auditing and political factors on audit delay Hot

Uploaded by Sandra Cohen July 13, 2014 2312

Author(s)

Paper language

English

Keywords

Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece

Category

Auditing

How to get the paper

From the journal

http://www.sciencedirect.com/science/article/pii/S0155998212000312

From other source (e.g. Preprint url)

DOI: 10.1016/j.accfor.2012.04.002

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen July 13, 2014 2597

Author(s)

Paper language

English

Keywords

Audit fees, pricing audit services, public sector accounting, Local Governments, Greece

Category

Auditing

How to get the paper

From the journal

http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc

Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen July 12, 2014 3430

Author(s)

Paper language

English

Keywords

intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.

Category

Other

How to get the paper

From the journal

http://www.inderscience.com/info/inarticle.php?artid=53071

From other source (e.g. Preprint url)

DOI: 10.1504/GBER.2013.053071

Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

Uploaded by Sotirios Karatzimas July 12, 2014 2289

Author(s)

Sandra Cohen

Paper language

English

Keywords

public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis

Category

Financial accounting

How to get the paper

From the journal

http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3

From other source (e.g. Preprint url)

DOI: 10.1504/IJAAPE.2012.047807

Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

Uploaded by Sotirios Karatzimas July 12, 2014 3052

Author(s)

Paper language

English

Keywords

Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting

Category

Financial accounting