This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...

Purpose: The current research study explores the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/Methodology/Approach: Our survey results are based on the answers of the financial department...

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 paper aims to examine earnings management practices in local governments, focusing on two Mediterranean countries, namely Greece and Italy that have comparable administration systems. According to public choice theory, the conflicting interests between politicians who pursue re-election and...