Purpose -The purpose of this paper is to examine whether the accounting curriculum fits business demand. More specifically, it determines competencies that Greek companies demand from higher education[1] graduates and addresses any mismatches between the market's needs and the academic accounting/business curriculum through a survey in Greece. Design/methodology/approach -Using a survey to reveal their perceptions' differences, the sample included 166 students, 25 lecturers/professors from a department of Accounting and Finance (Higher Education) and 155 companies. Findings -The results provide evidence that all these groups have different perceptions of the curriculum. Practical implications -The study suggests ways to improve the academic accounting curriculum. Originality/value -To the best of the authors knowledge, there is not any previous study that examines these parameters in Greece.
This study investigates the extent to which Greek firms have implemented various traditional and currently developed management accounting practices, the benefits received from those practices and the intentions to focus on specific practices in the future. The findings indicate, that, overall the rates of adoption of traditional management accounting practices were marginaly higher than the currently developed techniques. However, there were techniques such as budgeting and formal strategic planning, which were more widely practiced than those found in previous surveys. Also evidence suggests that firms are willing to place greater emphasis in the future on currently developed techniques instead the traditional ones, particularely performance evaluation techniques and strategic management accounting.
The present study examines the explanatory power of one value based performance measure (Economic Value Added) and three other traditional accounting measures (Earnings Per Share, Return On Investment, Return On Equity) in explaining stock market returns in the framework of Athens Stock Exchange for the period 1996-2005. Methodology is based on studies performed for the same capital market by
Nowadays, the new technologies offer new capabilities for the tourism industry. New disruptive innovations have appeared forcing the tourism companies to adjust to the new changes and challenges. Disruption in the tourism industry is currently happening and is overthrowing the status quo. Airbnb, TripAdvisor, Expedia and Booking.com are four of the most influential tourist companies. They leverage demand-side economies of scale by scaling up the customer acquisition and providing a great user experience. Their primary business requirement is the ability to respond to new, unforeseen or unpredictable business requirements and customer demands, in order the willingness to embrace disruption to be achieved. Their reorganization of the allocation of demand and supply leads to a disruption of tourist markets, particularly those that were formerly monopolised. This study examines the best practices in the business models of four digital disruptive intermediaries (DDIs) in the tourism industry through two different methods: SWOT Analysis and PESTEL Analysis.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.