Reaping the benefits of two worlds

Sandra Cohen, Nikolaos Kaimenakis and George Venieris

Journal of Applied Accounting Research, 2013, vol. 14, issue 2, 165-179

Abstract: Purpose - – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/methodology/approach - – The survey results are based on the answers of the financial department principals of 106 municipalities to a structured questionnaire. The roles of accounting investigated are informed by Ansari and Euske's model. Findings - – It appears that cash accounting information prevails in the major function of decision making, with accrual accounting information playing a secondary role. Larger municipalities seem to use accounting data more extensively than smaller ones for negotiations, both in accrual and cash terms. Originality/value - – The study sheds light on the actual use of accrual accounting information in a public sector setting, where customarily decisions were based on cash accounting considerations.

Keywords: Greece; Public sector; Local government; Accounting; Accrual accounting; Cash accounting; Roles of accounting (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:v:14:y:2013:i:2:p:165-179

DOI: 10.1108/09675421311291900

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