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...