Purpose: This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites. Design/methodology/approach: The study performs a manifest content analysis on the financial and...

Purpose: The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach: The approach of an extreme country case study is adopted. The...

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 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...

Purpose – The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could...

Purpose: In this paper we examine the standard-setting process at the central government level in a country operating under special circumstances of financial strain. More specifically, we analyze the decision-making process under which the new modified cash-based set of accounting standards was...

In the present study we examine the impact of the recent financial crisis in the management accounting systems of Small and Medium-sized Enterprises (SMEs) in Greece. More specifically, we assess whether and to what extent Greek SMEs adjusted their management accounting systems as a reaction to...

Purpose: This paper explores the role the Troika's advent played in the progress of the budgeting and the financial reporting systems reformat the Greek central government level.Design/methodology/approach: The approach of an extreme country-case study is adopted. The data used in the paper have...

The ascent of knowledge economy and the advance of ICT have placed e-learning as a mainstream application by providing knowledge workers with learning experiences that are accessible, timely and affordable. Accountants constitute a professional group whose work has been significantly affected by...

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...