Purpose: In recent years a significant number of Intellectual Capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of a SME, and to...

This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence,...

The crisis exposed Greek municipalities to bilateral financial pressures from cutbacks and increased needs for social assistance. They were directly affected by cheese-slice austerity measures that were implemented in the whole public sector (hiring freeze, cutbacks of salaries, dismissal of...

"The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers,...

This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...

Purpose Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to...

The goal of this paper is to build an operational model for evaluating the financial viability of local municipalities in Greece. For this purpose, a multicriteria methodology is implemented combining a simulation analysis approach (stochastic multicriteria acceptability analysis) with a...