The ascent of knowledge economy and the advance of ICT have placed e-learning as a mainstream application by providing knowledge workers with learning experiences that are accessible, timely and affordable. Accountants constitute a professional group whose work has been significantly affected by...

Purpose – Despite the great interest in activity based costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e. manufacturing, retail and services, as...

Purpose – The proponents of balanced scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. The purpose of this paper is to use the underlying hypotheses of BSc in order to assess whether improvements that relate to...

This paper examines the suitability of different accounting bases in providing useful information to support privatisation decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

In this paper, we examine the level of information quality obtained by the end-of-the-year accrual financial statements of Greek municipalities in terms of accounting principles compliance. The level of compliance is measured by two alternative compliance indices developed on the basis of data...

The goal of this paper is to build an operational model for evaluating the financial viability of local municipalities in Greece. For this purpose, a multicriteria methodology is implemented combining a simulation analysis approach (stochastic multicriteria acceptability analysis) with a...

Purpose – The proponents of balanced scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. The purpose of this paper is to use the underlying hypotheses of BSc in order to assess whether improvements that relate to...

Purpose – This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach – In the framework, cost accounting systems structure is defined in...