The State of Accounting and the State of the State

  • Apostolos Ballas
  • Dimosthenis Hevas
  • David Neal


This chapter focuses on accounting regulation in Greece, identifies key moments in the development of the state and uses these critical moments to illustrate their impact on shaping policy. The history of Greece that we will concentrate on is the history of the modern state and its responses to the challenges that have faced it both internally and externally. However, it will also be necessary to discuss briefly the nature of the state itself, including the issue of national identity and its relation to individual identity within society. The eventual aim is to observe the characteristics of the Greek accounting system in relation not only to the nature of the state but also to the particular historic circumstance surrounding the development of its rules and regulations on accounting.


National Identity Private Capital Contemporary Issue Accounting Regulation Greek Economy 
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© Springer Science+Business Media New York 2001

Authors and Affiliations

  • Apostolos Ballas
  • Dimosthenis Hevas
  • David Neal

There are no affiliations available

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