Výsledky vyhledávání - "Antonia Markogiannopoulou"

Akademický článek

Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation

Autor: Michalis Bekiaris, Antonia Markogiannopoulou

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 21, Iss 4, Pp 546-574 (2022)

Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence betwee

Externí odkaz: https://doaj.org/article/3714dab767f145988d1beaac7b08b7ad

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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Autor: Michalis Bekiaris, Antonia Markogiannopoulou

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 35:115-140

PurposeThis paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as prem

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::860aa7c001386dfdb077612ee9e29b82
https://doi.org/10.1108/jpbafm-06-2021-0104

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