The efficiency and effectiveness of local governments has become one of the main points of interest in public sector administration, as decision and policy making gradually move from the central to the local level. This paper introduces an efficiency analysis framework based on accrual...

Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...

The proponents of Balanced Scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. In this paper, we use the underlying hypotheses of BSc in order to assess whether improvements that relate to learning and growth, internal...

Despite the great interest in Activity Based Costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e., manufacturing, retail and services, as well as...

The scope of this paper is to investigate whether SMEs take into consideration the cost dimensions (tangible and intangible, direct and indirect) and follow the investment appraisal techniques proposed in literature as relevant and suitable in relation to E-commerce adoption. More specifically,...

Local governments on the municipal level were among the first organizations to take part in the accounting reform in Greece that sought the transformation of the traditional budgetary cash accounting system to a new system that combines cash and accrual accounting information. In this paper we...