All Stories

  1. Allocating government budgets according to citizen preferences: a cross-national survey

    Article • Journal of Public Budgeting Accounting & Financial Management, June 2020, Emerald

    Sandra Cohen

  2. Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Article • Public Money & Management, June 2019, Taylor & Francis

    Sandra Cohen, Prof Francesca Manes Rossi

  3. Local government administration systems and local government accounting information needs: is there a mismatch?

    Article • International Review of Administrative Sciences, March 2018, SAGE Publications

    Sandra Cohen

  4. Reporting performance information in the public sector: the moral behind the (non)application of program budgeting in Greece

    Article • International Review of Administrative Sciences, July 2014, SAGE Publications

    Sandra Cohen

  5. Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments

    Article • Omega, July 2014, Elsevier

    Sandra Cohen

  6. Intellectual capital, strategy and financial crisis from a SMEs perspective

    Article • Journal of Intellectual Capital, April 2014, Emerald

    Sandra Cohen, Orestes Vlismas

  7. Reaping the benefits of two worlds

    Article • Journal of Applied Accounting Research, September 2013, Emerald

    Sandra Cohen

  8. Effects of municipal, auditing and political factors on audit delay

    Article • Accounting Forum, March 2013, Taylor & Francis

    Sandra Cohen

  9. An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

    Article • Financial Accountability and Management, January 2013, Wiley

    Sandra Cohen

  10. Analysing the relationship between intellectual capital and performance in local governments

    Article • Global Business and Economics Review, January 2013, Inderscience Publishers

    Sandra Cohen, Orestes Vlismas

  11. Has IFRS adoption affected management accounting systems? Empirical evidence from Greece

    Article • International Journal of Accounting Auditing and Performance Evaluation, January 2013, Inderscience Publishers

    Sandra Cohen

  12. Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities

    Article • European Journal of Operational Research, April 2012, Elsevier

    Sandra Cohen

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

    Article • SSRN Electronic Journal, January 2012, Elsevier

    Sandra Cohen

  14. The role of the human resources department in budgeting: evidence from Greece

    Article • Journal of Human Resource Costing & Accounting, June 2011, Emerald

    Sandra Cohen

  15. IDENTIFYING THE MODERATOR FACTORS OF FINANCIAL PERFORMANCE IN GREEK MUNICIPALITIES

    Article • Financial Accountability and Management, July 2008, Wiley

    Sandra Cohen

  16. Intellectual capital and corporate performance in knowledge‐intensive SMEs

    Article • The Learning Organization, April 2007, Emerald

    Sandra Cohen

  17. Intellectual Capital, Strategy and Financial Crisis from a SMEs Perspective

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  18. Capturing Intellectual Capital 'Flows' Through Content Analysis Procedure: A New Approach in Interpreting Intellectual Capital Voluntary Disclosures

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

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

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

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

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  21. Modernizing Governmental Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  22. 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

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

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

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  24. Privatization of State-Owned Assets Through the Lens of Accounting: Comparing Greek Governmental Accounting Standards and IPSAS

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  25. Applying Data Envelopment Analysis on Accounting Data to Assess and Optimize the Efficiency of Greek Local Governments

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen

  26. An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Sandra Cohen