Sotirios Karatzimas

Autonomous University of Barcelona

Visiting Professor

Plaça Cívica

Cerdañola del Valles

Barcelona, Barcelona 08193

Spain

SCHOLARLY PAPERS

11

DOWNLOADS

138

CITATIONS

0

Scholarly Papers (11)

1.

Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like: Evidence of a Change from Cash to Modified Cash

Cohen, S. and Karatzimas, S. "Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash", Meditari Accountancy Research, Vol. 25, No. 1, pp. 95-113
Posted: 18 Dec 2013 Last Revised: 26 Apr 2017
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

Abstract:

accounting information quality, accrual accounting, cash-basis of accounting, governmental financial reporting, Greece, modified cash-basis of accounting, perceived usefulness

2.

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece

Journal of Applied Accounting Research (Forthcoming)
Posted: 09 Mar 2015 Last Revised: 26 Apr 2017
Sandra Cohen, Sotirios Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

Public Sector, Sticky Cost Phenomenon, Cost behaviour, Local governments, Greece

3.

Analyzing the Requirements of an On-Line Accounting Platform: The Views of Different User Groups in Greece

Journal for International Business and Entrepreneurship Development (Forthcoming)
Posted: 15 Nov 2013 Last Revised: 20 Oct 2015
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and Autonomous University of Barcelona

Abstract:

e-learning, accounting education, user needs, accounting educational platform, accounting job-seeker

4.

Between the Symplegades of Resisting Politicians and Demanding International Lenders: The Case of the Greek State Budget Reform

Number of pages: 29 Posted: 29 Nov 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona
Downloads 0 (349,505)

Abstract:

budget, Greece, politicians, resistance to change, resource dependency, the Troika

5.

Choosing ‘Basics First’ Over Best Practices? An Overview of the Troika's Role on the Greek Central Government Accounting Reforms

Number of pages: 22 Posted: 07 Jun 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona
Downloads 0 (226,491)

Abstract:

6.

Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting

International Journal of Public Sector Management, Vol. 28, No. 6, pp. 449-460, 2015
Posted: 16 Nov 2014 Last Revised: 12 Feb 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

Abstract:

citizens, integrated reporting, popular reporting, public sector, user needs

7.

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making

Public Money & Management, Vol. 36, No. 3, pp. 173-180
Posted: 24 May 2014 Last Revised: 12 Feb 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

Abstract:

central government, decision-making, garbage can model, Greece, governmental accounting, public choice theory, standard-setting

8.

Management Accounting Systems in SMEs: A Means to Adapt to the Financial Crisis?

In D. Vrontis, E. Tsoukatos and A. Maiza (eds) Innovative management perspectives on confronting contemporary challenges. Cambridge: Cambridge Scholars Publishing, pp. 56-81
Posted: 24 Feb 2014 Last Revised: 12 Feb 2016
Sandra Cohen, Sotirios Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

Budgeting, Costing, Financial crisis, Greece, Management accounting systems, Small and Medium-sized Enterprises, SMEs

9.

Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece

International Review of Administrative Sciences, Vol. 80, No. 3, pp. 619-636, September 2014
Posted: 16 Nov 2012 Last Revised: 26 Nov 2014
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

Abstract:

program budgeting, performance budgeting, performance information, public sector accounting, Greece

10.

The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS

Global Business and Economics Review, Vol. 17, No. 1, pp. 51-62, 2015
Posted: 13 Oct 2012 Last Revised: 27 Nov 2014
Sandra Cohen, Sotirios Karatzimas and Georgios (George) Venieris
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business - Department of Accounting and Finance

Abstract:

privatization, IPSAS, modified cash basis, Greece, state-owned assets

11.

Has IFRS Adoption Affected Management Accounting Systems? Empirical Evidence from Greece

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 9, No. 3, pp. 268-285
Posted: 22 Mar 2012 Last Revised: 03 Dec 2014
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

Abstract:

IFRS, management accounting, internal reporting, integration, decision-making, Greece

Other Papers (1)

Total Downloads: 0    Citations: 0
1.

IT-Enhanced Popular Reports: Analyzing citizen preferences

Government Information Quarterly, Forthcoming
Posted: 03 Aug 2016
Sandra Cohen, Xenia Mamakou and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Autonomous University of Barcelona

Abstract:

Citizens’ interest, information technology, local government, popular reporting, reporting formats