Sotirios Karatzimas

Autonomous University of Barcelona

Visiting Professor

Plaça Cívica

Cerdañola del Valles

Barcelona, Barcelona 08193

Spain

SCHOLARLY PAPERS

11

DOWNLOADS

45

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 (346,244)

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

"The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle", International Journal of Public Sector Management (Forthcoming)
Posted: 07 Jun 2016 Last Revised: 10 Sep 2017
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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