Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues....

Purpose This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The evaluation is performed within the wider debate regarding the actual benefits of a transition toward an...

Purpose: In this paper we examine the standard-setting process at the central government level in a country operating under special circumstances of financial strain. More specifically, we analyze the decision-making process under which the new modified cash-based set of accounting standards was...

Purpose: This paper explores the role the Troika's advent played in the progress of the budgeting and the financial reporting systems reformat the Greek central government level.Design/methodology/approach: The approach of an extreme country-case study is adopted. The data used in the paper have...

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...

The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival...

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

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on decision making and the interaction between external and...