Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems … roles of accounting investigated are informed by Ansari and Euske's model. Findings – It appears that cash accounting … information prevails in the major function of decision making, with accrual accounting information playing a secondary role …

of Greek municipalities in terms of accounting principles compliance. The level of compliance is measured by two … accounting were found to exhibit an influential role on the quality of the accounting information provided to stakeholders … through end-of-the-year financial statements in terms of accounting standards compliance. The paper attempts to assess whether …

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

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 whether such a policy could be justified on the grounds of cash … public sector financial crisis that Greece is experiencing since the end of 2009. …