The greek accounting system and its classification: A Brief Review
International Journal of Development Research
The greek accounting system and its classification: A Brief Review
Received 17th May, 2018; Received in revised form 22nd June, 2018; Accepted 06th July, 2018; Published online 30th August, 2018
Copyright © 2018, Stylianou Tasos et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
In this paper we are trying to analyze the Greek Accounting System during the modern history of accounting. We are concentrating on the development of the Greek financial reporting system and we are making reference to the environmental factors that helped for the risingof the financial reporting system in Greece. These factors are including the role of the state, the accounting and auditing profession, the legal system, the legislation governing financial reporting, the nature of business, and international influences. Finally, we will are referencing to the culture of the Greek financial reporting system as a determinant of the behaviour within and across the system.
