This paper examines the suitability of different accounting bases in providing useful information to support privatization decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on decision making and the interaction between external and...

Purpose: In this paper we 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, we explore whether and how these reports could be related to each other in...

In this study we analyze the quality and perceived usefulness of financial reporting at the central government level by applying a methodology based on both private and public sector literature. We assess the quality and decision usefulness of Greek central government financial statements under...