A theoretical framework and perspective regarding the accounting and the technology issues in Greece

Abstract

In January 2005, the application of IFRS is mandatory and followed by listed companies in European financial markets included listed companies in Regulated markets in Greece, such as Athens Exchange Securities Market, Athens Exchange Derivatives Market, Electronic Secondary Securities Market. Therefore, the framework of the “accounting treatment” has changed, and it is going to change in the future for all kinds of companies regardless of their size. The main purpose of this research is to investigate the adoption of the IFRS convergence movement in Greece, aiming at emphasizing their philosophical basis and value via an in-depth narrative methodology approach with questions. This study explains some of the different elements and dimensions of the financial reporting in Greece and the using of the Information and Communications Technology as well as the benefits it can provide as a means of knowledge for students and as an important aid to researchers.