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

Uploaded by Sotirios Karatzimas July 12, 2014 3242

Author(s)

Paper language

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 4481

Author(s)

Paper language

English

Keywords

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

Category

Financial accounting

Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

Uploaded by Sotirios Karatzimas July 12, 2014 5558

Author(s)

Paper language

English

Keywords

Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece

Category

Financial accounting

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas July 12, 2014 2828

Author(s)

Paper language

English

Keywords

central government; garbage can model; Greece; government accounting; standard-setting

Category

Financial accounting

How to get the paper

From the journal

http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract

Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas July 12, 2014 3546

Author(s)

Paper language

English

Keywords

accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness

Category

Financial accounting

How to get the paper

From the journal

http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070

The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

Uploaded by Sotirios Karatzimas July 12, 2014 3084

Author(s)

Paper language

English

Keywords

privatization; IPSAS; modified cash basis; Greece; state-owned assets

Category

Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From the journal

http://www.inderscience.com/jhome.php?jcode=gber

Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

Uploaded by Sotirios Karatzimas July 12, 2014 2718

Author(s)

Paper language

English

Keywords

program budgeting, performance budgeting, performance information, public sector accounting, Greece

Category

Performance measurement
Other

Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain Hot

Uploaded by Isabel Brusca July 06, 2014 4582

Author(s)

Paper language

English

Keywords

Accruals; budgets; IPSAS; public sector accounting; Spain

Category

Financial accounting

How to get the paper

From the author (email)

ibrusca@unizar.es

From the journal

http://www.tandfonline.com/doi/abs/10.1080/09540962.2013.836006#.U7k_CvlDu0I

From other source (e.g. Preprint url)

http://www.academia.edu/Documents/in/International_Public_sector_accounting_standards_IPSAS_

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

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