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...

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...

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 – In recent years a significant number of intellectual capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of small to...

Purpose – The purpose of this study is to examine the involvement of the human resources (HR) department throughout the budgeting process and furthermore to investigate the use of budgets for motivation, communication, performance evaluation and control in the Greek business environment, from...

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...

In this paper we develop a simple, flexible and adaptable pricing model for NRNs offering best effort services, taking into account the specific characteristics of these networks which differentiate them from those of the commercial ISPs, such as congestion patterns, cost sharing and government...

Cash figures still constitute the main basis for performance assessment and resource allocation decisions in the Greek public sector even though accrual accounting information is available. The scope of this paper is to compare accrual accounting and cash accounting figures in order to assess...

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

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...