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The State of Accounting and the State of the State


  • Apostolos Ballas
  • Dimosthenis Hevas
  • David Neal


The purpose of this paper is to present a study of the evolution of accounting regulation within one country in the context of that country's historical development, the origins and motivations of the legal system and the state, and the subsequent outcomes in terms of accounting rules and regulations. The case in point is Greece. However, the paper neither describes specific regulatory practices in a systematic manner nor rules that exist for the preparation of the financial statements. It is concerned instead with the relationship between the state and corporate accountability. In the context of accounting regulation, Greece has recently attracted attention in the research literature. Papas (1993) and Ballas (1994) were among the first to describe to an international academic audience various institutional aspects of corporate accounting in Greece while Neal (1997) has attempted to describe the social and economic forces that have shaped its development. However, this study offers new insights into the institutional framework of accounting and in particular the relationship of the state to accounting regulation. Copyright Kluwer Academic Publishers 1998

Suggested Citation

  • Apostolos Ballas & Dimosthenis Hevas & David Neal, 1998. "The State of Accounting and the State of the State," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(3), pages 267-285, September.
  • Handle: RePEc:kap:jmgtgv:v:2:y:1998:i:3:p:267-285 DOI: 10.1023/A:1009935527195

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    References listed on IDEAS

    1. Miller, Peter, 1986. "Accounting for progress -- National accounting and planning in France: A review essay," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 83-104, January.
    2. Gabi Ebbers & Arnaldo Stuart Mcleay, 1997. "Acccounting and Volksgeist – Teritorial Claims on Accounting Regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 1(1), pages 67-84, March.
    3. Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
    4. Ballas, Apostoles A., 1998. "The creation of the auditing profession in Greece," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 715-736, November.
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    Cited by:

    1. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
    2. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, September.

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