Purpose The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is performed where potential users of popular reports with certain accounting skills (i.e. groups of undergraduate...

Over the last decade, the phenomenon of social entrepreneurship has experienced impressive growth in different countries. Using a market- based approach, Social Enterprises (SEs) incorporate commercial forms of revenue generation (creating economic value) as a vehicle to accomplish their social...

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...

Purpose Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to...