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Reaping the benefits of two worlds

Author

Listed:
  • Sandra Cohen
  • Nikolaos Kaimenakis
  • George Venieris

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.

Suggested Citation

  • Sandra Cohen & Nikolaos Kaimenakis & George Venieris, 2013. "Reaping the benefits of two worlds," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(2), pages 165-179, September.
    • Handle: RePEc:eme:jaarpp:v:14:y:2013:i:2:p:165-179
    DOI: 10.1108/09675421311291900
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    Cited by:

    1. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.

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