Sandra Cohen
Biographic Data
| ID | 4453724 |
|---|---|
| NAME | Sandra Cohen |
| GIVEN NAMES | Sandra |
| FAMILY NAME | Cohen |
| SIGNATURE | COHEN S |
| AFFILIATIONS | Athens University of Economics and Business |
| ORCID | 0000-0002-4795-0527 |
| VERIFIED | Yes |
| TOTAL WORKS | 9 |
| TOTAL CITATIONS | 7 |
| AUTHOR COUNT | 9 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
Mapping the landscape of accounting research in charitable organizations
Purpose In recent decades, accounting scholars have demonstrated a growing interest in studying charitable organizations. While prior qualitative reviews exist, there has been no quantitative and systematic review synthesizing accounting research in charities. This study aims to fill this gap by consolidating insights from diverse literature through a bibliometric analysis (BA) and systematic literature review (SLR). Design/methodology/approach B…
Reflections on public sector accrual accounting and reporting
Purpose This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al .’s seminal 1998 book Global Warning. Design/methodology/approach Methodologically, this paper takes insights developed by an experienced pool of public sector accounting scholars and refines them via frames of thinking such as accou…
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…
Allocating government budgets according to citizen preferences
Purpose The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational pattern that can be traced using explanatory variables. Design/methodology/approach The paper presents the results of a survey conducted in Greece, Italy and Switzerland where the contingent allocati…
Local government administration systems and local government accounting information needs
After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we perform an exploratory study on the relations between local government administrative systems and local government accounting information needs in a sample of European countries characterized by a l…
Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing
Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agen…
IT-enhanced popular reports
Introduction
The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they enc…
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 …
Introduction
The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they enc…
IT-enhanced popular reports
Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing
Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agen…
Local government administration systems and local government accounting information needs
After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we perform an exploratory study on the relations between local government administrative systems and local government accounting information needs in a sample of European countries characterized by a l…
Allocating government budgets according to citizen preferences
Purpose The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational pattern that can be traced using explanatory variables. Design/methodology/approach The paper presents the results of a survey conducted in Greece, Italy and Switzerland where the contingent allocati…
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…
Reflections on public sector accrual accounting and reporting
Purpose This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al .’s seminal 1998 book Global Warning. Design/methodology/approach Methodologically, this paper takes insights developed by an experienced pool of public sector accounting scholars and refines them via frames of thinking such as accou…
Mapping the landscape of accounting research in charitable organizations
Purpose In recent decades, accounting scholars have demonstrated a growing interest in studying charitable organizations. While prior qualitative reviews exist, there has been no quantitative and systematic review synthesizing accounting research in charities. This study aims to fill this gap by consolidating insights from diverse literature through a bibliometric analysis (BA) and systematic literature review (SLR). Design/methodology/approach B…
Public Policy and Administration Research (6 works) · Accounting and Organizational Management (5 works) · Business (5 works) · Economics (5 works) · Political science (5 works) · Public sector (5 works) · Accounting (4 works) · Accounting (4 works) · Computer Science (4 works) · Accounting information system (3 works)