As a result of the ongoing economic crisis and the international market competition, Greek SMEs, particularly the ones focusing in manufacture and production, need to stay profitable by increasing efficiency, while reducing operational costs. Information collected, stored and processed by ERP systems help SMEs to reduce uncertainty, and improve operations and managerial decision-making. Manufacture SMEs could benefit from the implementation of an ERP system, as there are many aspects in the business to consider. However, most decisions are based on financial information. The current study explores the accounting benefits of implementing ERPs on manufacture SMEs, from an accounting standpoint. Findings demonstrate the difference in importance of the various accounting benefits within the different manufacturing categories.

According to the accounting literature there is no evidence for earlier use of "doubleentry", as documented by Luca Pacioli in his Summa de Arithmetica Geometrica Proportioni et Proportionalita (1494), before the 13th century AD. Littleton's popular thesis links doubleentry to the increased intensity in modern times (as compared with in antiquity) of two (all inclusive) groups of economic and technical "antecedents", while Hoskin and Macve (1986) explain the articulation of double-entry in early Renaissance as an aspect of the new way of writing the text ("new textuality"), that was being developed around same time in Europe by scholars who saw in it (and in accounting, albeit with no particular interest in double-entry itself then) the potential of new power-knowledge relationships. In this study we attempt to explore if double entry, the innovative method for the accounting technology, is business or academic affairs.

Greek municipalities involved in mandatory mergers from the Kallikratis program after the end of 2010. The purpose of this study is the accounting evaluation of Greek municipalities after the implementation of the Kallikratis program in the period of the economic crisis in Greece (2011 and onwards). To examine the success of the Kallikratis program in a difficult era for Greece we examine public accounting data for several accounting measures for the Greek municipalities; also we try to reveal if any municipalities’ geographical area gained better performance under these circumstances. The results of this study showed that with the Kallikratis program, several municipalities, apart of new increased responsibilities in the post-Kallikratis period and with reduced state financial support, managed to achieve better results with increased their cash and cash equivalents, their securities and decreased their short-term debt. Last, according to the geographical area, these mandatory municipal mergers were more beneficial for some municipalities than to others, with better financial performance, limiting its obligations and improving its net position, thus providing us new insights to local development for Greece.

This paper is examining the purchase likelihood of hypothetical service brand extensions from product companies focusing on consumer electronics based on sector categorization and perceptions of fit between the existing product category and image of the company. Prior research has recognized that levels of brand knowledge eases the transference of associations and affect to the new products. Similarity to the existing products of the parent company and perceived image also influence the success of brand extensions. However, sector categorization may interfere with this relationship. The purpose of this study is to examine Greek consumers’ attitudes towards hypothetical brand extensions, and how these are affected by consumers’ existing knowledge about the brand, sector categorization and perceptions of image and category fit of cross-sector extensions. This aim is examined in the context of technological categories, where less-known companies exhibited significance in purchase likelihood, and contradictory with the existing literature, service companies did not perform as positively as expected. Additional insights to the existing literature about sector categorization are provided. The effect of both image and category fit is also examined and predictions regarding the effect of each are made.