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Reaping the benefits of two worlds : An explanatory study of the cash and the accrual accounting information roles in local governments
Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George - In: Journal of Applied Accounting Research 14 (2013) 2, pp. 165-179
Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/methodology/approach – The survey results are based on the answers of the financial...
Persistent link: https://www.econbiz.de/10014837830
Cover Image
Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments
Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George - In: Journal of Applied Accounting Research 14 (2013), pp. 165-179
Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/methodology/approach – The survey results are based on the answers of the financial...
Persistent link: https://www.econbiz.de/10010688417
Cover Image
Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments
Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179
Persistent link: https://www.econbiz.de/10010127867