Sotirios Karatzima
Biographic Data
| ID | 4453703 |
|---|---|
| NAME | Sotirios Karatzima |
| GIVEN NAMES | Sotirios |
| FAMILY NAME | Karatzima |
| SIGNATURE | KARATZIMA S |
| AFFILIATIONS | Athens University of Economics and Business |
| ORCID | 0000-0002-1880-1573 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 7 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 1 |
The effect of debt intensity on the asymmetric cost behavior
Purpose This study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and political influence. Design/methodology/approach Building on a theoretical framework informed by the concepts of coercive isomorphism and accountability, the present study focuses on Greek municipalities and applies Anderson et al. ’s (2003) extended methodology, as…
Smart cities' actions, performance and reporting practices on climate change challenges
The present study explores how smart cities communicate their actions and performance against climate change to their stakeholders –most importantly citizens- through their annual reports, in a period where public sector standard-setting boards' interest on the topic is escalating. It answers the call for more technical results rather than theoretical discussions on the development of climate change reporting in the public sector. Smart cities ar…
Users in preparers' shoes
Purpose The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is performed where potential users of popular reports with certain accounting skills (i.e. groups of undergraduate accounting students) act as preparers of these reports. Design/methodology/approach The study uses insights from the sense of belonging theory in an ambiva…
IT-enhanced popular reports
Reporting performance information in the public sector
The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival data and the views of executives involved with the program as well as politicians. The findings suggest that subsequent institutional pressures deriving …
IT-enhanced popular reports
Reporting performance information in the public sector
The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival data and the views of executives involved with the program as well as politicians. The findings suggest that subsequent institutional pressures deriving …
Reporting performance information in the public sector
The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival data and the views of executives involved with the program as well as politicians. The findings suggest that subsequent institutional pressures deriving …
IT-enhanced popular reports
Users in preparers' shoes
Purpose The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is performed where potential users of popular reports with certain accounting skills (i.e. groups of undergraduate accounting students) act as preparers of these reports. Design/methodology/approach The study uses insights from the sense of belonging theory in an ambiva…
The effect of debt intensity on the asymmetric cost behavior
Purpose This study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and political influence. Design/methodology/approach Building on a theoretical framework informed by the concepts of coercive isomorphism and accountability, the present study focuses on Greek municipalities and applies Anderson et al. ’s (2003) extended methodology, as…
Smart cities' actions, performance and reporting practices on climate change challenges
The present study explores how smart cities communicate their actions and performance against climate change to their stakeholders –most importantly citizens- through their annual reports, in a period where public sector standard-setting boards' interest on the topic is escalating. It answers the call for more technical results rather than theoretical discussions on the development of climate change reporting in the public sector. Smart cities ar…
Computer Science (4 works) · Political science (4 works) · Business (3 works) · Public Policy and Administration Research (3 works) · Accounting and Organizational Management (2 works) · E-Government and Public Services (2 works) · Economics (2 works) · Geography (2 works) · Government (linguistics (2 works) · Local Government Finance and Decentralization (2 works)