The Strategy of the Commons: Modelling the Annual Cost of Successful ICT Services for European Research

The provision of ICT services for research is increasingly using Cloud services to complement the traditional federation of computing centres. Due to the complex funding structure and differences in the basic business model, comparing the cost-effectiveness of these options requires a new approach to cost assessment. This paper presents a cost assessment method addressing the limitations of the standard methods and some of the initial results of the study. This acts as an illustration of the kind of cost assessment issues high-utilisation rate ICT services should consider when choosing between different infrastructure options. The research is co-funded by the European Commission Seventh Framework Programme through the e-FISCAL project (contract number RI-283449)

Flexibility In Manufacturing And Activity Based Costing: Modelling The Interrelationships

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost accounting systems, such as ABC, are implemented. However, previous empirical studies have shown that this is not always the case. In this paper we develop a model, which proposes whether ABC implementation should be recommended by combining several attributes that, according to theory and previous empirical findings, characterize sophisticated cost accounting systems and flexibility in production. This model can be used to assist companies to assess the suitability and applicability of ABC, under their own specific business conditions regarding production flexibility. In order to evaluate the reliability of the model we have empirically tested it to a sample of leading Greek manufacturing firms. The model developed succeeded in identifying, at a statistically significant level, the perceptions of managers about the suitability of ABC for their companies. It also revealed that production flexibility is a significant factor driving companies towards ABC adoption

Public sector accounting harmonization in the European Union through the lens of the garbage can model

The public sector accounting harmonization process that started in the European Union in the aftermath of the financial crisis led the European Commission to launch a project for the development of a set of European Public Sector Accounting Standards (EPSAS). This paper analyses the process and the decision-making around development of the EPSAS through the lens of the garbage can model (Cohen, M. D., March, J. G., & Olsen, J. P. (1972). A garbage can model of organizational choice. Administrative Science Quarterly, 17(1), 1–25). More specifically, by identifying problems, participants, solutions, and choice opportunities, it discusses why the development of the EPSAS is taking so long and why the process does not seem to be progressing as planned. To this end, documents related to the process of EPSAS development are analyzed. The results provide evidence of problematic preferences and fluid participation possibly coupled with flight decisions—three elements of the garbage can model. Postponing decisions can be an option to dampen reluctance. The more the public sector becomes accustomed to the International Public Sector Accounting Standards (IPSAS) by adopting IPSAS-like accrual accounting standards while waiting for the completion of the EPSAS, the less resistance there might be to moving to accrual accounting standards. However, at the same time, an imminent change to a new set of EPSAS standards might become less plausible if changes demand extra reform

Debate: Public sector accounting education and artificial intelligence

How can academics prepare for the imminent changes, and adapt teaching material to the new university era, to prepare accounting students to exploit the full potential offered by AI? Understanding the boundaries of AI is also important. AI is not a panacea. It does not create new knowledge; it synthesizes existing information and sometimes in a way that needs extra cautiousness

Are SDGs being translated into accounting terms? Evidence from European cities

Impact: The challenge launched by the United Nations (UN) on the achievement of SDGs requires local governments to rethink how to devote their resources and report on their results regarding SDGs. The article analyses how existing frameworks communicate, through financial indicators, the efforts done towards sustainable development. The Voluntary Local Reviews (VLR) published by European cities and made available on the UN website can stimulate further reflection and actions toward making SDGs an accounting issue. Abstract: As the tier closest to citizens, local governments should significantly operate toward the achievement of Sustainable Development Goals (SDGs) by mobilizing their resources, as well as involving several stakeholders. The article analyses how frameworks and praxis are making use of accounting systems information to assess and report on SDGs’ achievements. Results show that accounting systems are not yet utilized to their full potential, and therefore scholars and policy-makers need to work towards integrating accounting into the service of the SDGs

A survey of business education in the public high schools of New England

Thesis (Ed.M.)--Boston University

Financial accounting information presented with infographics: does it improve financial reporting understandability?

PurposeGovernmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to understand the financial information prepared by governments. The study analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by nonaccounting experts compared to the traditional financial statements.Design/methodology/approachThe paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.FindingsThe results show that infographics improve accounting understandability by nonaccounting experts compared to the traditional financial statements. However, infographics alone are not enough to succeed in making nonaccounting literate citizens experts in fully understanding accounting information.Originality/valueThe novelty of the research consists in its ability to give voice to citizens' preferences regarding the way the financial information is presented, which has been largely neglected by previous studies. In parallel, it analyzes the effect of accounting knowledge on accounting understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting