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Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization

Bekiaris, Michalis; Markogiannopoulou, Antonia - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 546-574

Purpose - The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National...

Persistent link: https://www.econbiz.de/10015196200

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Bekiaris, Michalis; Markogiannopoulou, Antonia - In: Journal of public budgeting, accounting & financial … 35 (2023) 1, pp. 115-140

Persistent link: https://www.econbiz.de/10013553448

Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states

Bekiaris, Michalis; Paraponti, Thekla - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 296-325

Persistent link: https://www.econbiz.de/10014325408