The purpose of the current research is to develop a strategic service quality focused framework in a Greek Academic Department, translating its service quality (SQ) gaps into specific strategic directions from a “student-focused” perspective. The research is separated in two parts and...

The present paper makes a significant effort to introduce and eventually build the appropriate Balanced Scorecard (BSC) for the specific Gas Company of Greece. As the latter is a complex organisation several management tools are considered important for the most accurate development of BSC as a...

Purpose - The research explores the extent to which the implementation of International Financial Reporting Standards (IFRS) in the Greek banking sector has affected its financial and narrative reporting between the periods prior (2002-2004) and after (2005-2007) the implementation of the IFRS....

The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their...

The financial sector is characterized by complexity due to the management of a large volume of transactions, which can lead to the difficulty of considering, identifying, and monitoring them. The lack of mechanisms in monitoring and control transactions can contribute to the development of...

Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted...

Purpose: The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as...

Purpose: In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to the governments through their taxes. In addition, in many countries, after the recent recession,...

Purpose: Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent...

The cost behavior is one of the most important aspect of the analysis of businesses profitability. The traditional model of study of its behavior requires strict proportion with the level of activity, something that is not shared by modern studies. To understand better the behavior of asymmetric...