Bekiaris, Michalis; Markogiannopoulou, Antonia - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 546-574
Purpose - The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National...
