Abstract
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.
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Ballas, A.A., Hevas, D. & Neal, D. The State of Accounting and the State of the State. Journal of Management & Governance 2, 267–285 (1998). https://doi.org/10.1023/A:1009935527195
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DOI: https://doi.org/10.1023/A:1009935527195