Δημοσιεύσεις σε περιοδικά

ABSTRACT: Much emphasis has been placed in the higher education literature, to the understanding of the manner and process of providing education in the accounting discipline. Specifically, the emphasis on using innovative teaching practices such as information and communication technologies, the Internet as well as various computer programs, simulations, case studies on real and virtual work environments, have been investigated in an attempt to understand current demands and move the discipline forward. Following a thorough review of the relevant literature, this study aims to identify and present different views and research findings on the key issue of teaching accounting, internationally. The findings suggest that despite the availability of the former teaching practices, students mainly prefer personalized teacher-centered methods; they also recommend the aforementioned practices as ancillary tools to the traditional method, rather than key learning tools in the courses taken. These findings have obvious implications for the design of accounting course curricula by professional bodies and/or Higher Education Institutions in order to help graduates meet and adapt to the demands for professional competency development in the accounting field.

ABSTRACT: The purpose of the present study was to investigate the occupational stress experienced by bank employees in Greece and its connection with emotional intelligence and demographic factors. More specifically, the feeling of occupational stress and the level of emotional intelligence among Greek bank employees are investigated both separately and in correlation. In addition, it is investigated how demographic characteristics are likely to affect the feeling of occupational stress and the level of emotional intelligence of employees in bank institutions in Greece. In addition, the study investigates whether the individual dimensions of emotional intelligence are likely to predict the level of occupational stress experienced by Greek bank employees. The sample of the present study consisted of 192 employees of Greek banks and credit institutions. The instruments used for data collection were the Perceived Stress Scale (Cohen et al., 1983) (Cronbach’s α =0.85) and the Schutte Self Report Emotional Intelligence Test (Schuutte et al., 1998) (Chronbach’s α = 0.90). The Perceived Stress Scale consisted of 10 questions, six of which were formulated negatively and measured the level of stress experienced by the employees, while the rest four were formulated positively and measured the employees’ control of stress. The answers for the first six questions were given in a five-level likert scale: 0 = Never, 4 = Very often, while the remaining four in another five level-Likert scale: 0 = Very Often, 4 = Never. The Schutte Self Report Emotional Intelligence Test consisted of 33 questions measuring the level of the employees’ emotional intelligence. The responses were given in a five-level Likert scale: 0 = Never, 4 = Very often. The results of the study showed that occupational stress among Greek bank employees was likely to be affected by some demographic factors and partially predicted by some dimensions of emotional intelligence. However, further investigation should be carried out in the Greek population, so that the phenomenon of occupational stress is well studied and decreased.

In this paper, we present the impact of leadership and change management strategy on organizational culture. At first, we present the notion of culture. There are many attempts to describe "organizational culture", many of which are presented in this paper. After an assessment of organizational culture, the role of leader is pinpointed. We favor the view that strategic leadership needs to be transformational if it is to serve the organization. Afterwards, the notion of change is focused on. Changing a culture is a large-scale undertaking and all of the organizational tools for changing minds will need to be put in play. To change or to manage corporate culture one has to be able to define and therefore pinpoint exactly what it is one is trying to change. The evidence in this study suggests that leadership is associated with organizational culture, primarily through the processes of articulating a vision and to a lesser extent through the setting of expectations. The nature of this paper is explorative and theoretical, aiming at providing a bibliographical tool for further research. Thus, aim of this paper is a critical bibliographical review of important terms in the field, as well as showing the interdependencies of these terms. Finally, with that paper, we offer managers and researchers a model on emphasizing the importance of Management Strategy. Introduction In our current environment of global communication, rapid change and instant access to information can be important to an organization's survival. The topics of leadership and organizational culture have always attracted interest from academics and practitioners. Much of the interest is based on claims that both leadership and culture are linked to organizational

The banking system, which has gone through more than three decades of continuous growth, due to the general economic crisis today is at a critical turning point. In Greece, as in almost all countries of Europe, there is a mixed operation of banks. The downside of the difficult condition they face is that there are problems on competition in the banking industry as finally gathered large market shares in a small number of groups. The development of human resources and the strategies of organizational culture is undoubtedly a process that contributes to the growth and development of people working in the bank. It is most often the context under which employees develop their skills, experience and knowledge. The development of organizational culture is a central feature of strategic management of human resources. The process of learning and development of banking organization has an essential role in achieving the outcome of organizational strategies.

Today, in the era of global economic recession due to the recent crisis, the main roots of work stress are feelings of insecurity and threat on behalf of employee. This is because these factors can very easily lead to a point of fear and panic. But especially these days, stress at work cannot be analyzed separately and independently of other factors. Most employees experiencing bitterness and frustration and scientists believe that there is a strong evidence of increased pressure that may lead to burnout syndrome. The syndrome does not appear suddenly as an acute disorder or stroke. Instead, it is a problem which occurs over time, if the conditions entailing persist and torment the person. Every job position involves certain forms of behavior that is expected to be "exhibited" by the person who works in a certain sector. Things are not quite as simple as they seem at first, because specified forms of behavior are not always clear and unambiguous and are often contradictory. The "exercise" of a role within an organization can be linked to stress when requirements and expectations of the individual are in conflict to the requirements and expectations of the organization. But strategies of organizational culture may help to overcome such situations and may help employees to reduce the level of stress in their job.

The present investigation aims to study the feelings of job satisfaction and job burnout experienced by bank employees in Greece in correlation. The method which was preferred in the frame of the study was the quantitative research method. The tool which was used for the measurement of job satisfaction was the Employee Satisfaction Inventory, ESI, created by Koustelios, 1991. It included 24 questions, which measure six dimensions of job satisfaction: 1. Working conditions (5 questions), 2. Earnings (4 questions), 3. Promotions (3 questions), 4. Nature of work (4 questions), 5. Immediate superior (4 questions) and 6. The institution as a whole (4 questions) (total Chronbach’s = 0.75). The responses were given in a five-level Likert scale: 1 = I strongly disagree, 5 = I strongly agree. The tool which was used for the measurement of job burnout was the Maslach Burnout Inventory, MBI, created by Maslach and Jackson, 1986. The inventory included 22 questions measuring the three variables of job burnout: 1. Emotional Exhaustion (9 questions), 2. Depersonalization (5 questions), 3. Lack of personal accomplishment (8 questions) (total Chronbach’s = 0.70). The answers were given in a seven-level Likert scale: 0 = Never, 1 = A few times per year or less, 2 = Once per month or less, 3 = A few times per month, 4 = Once a week, 5 = A few times per week, 6 = Every day. High level of burnout occurs when we have high values on the scales of emotional exhaustion and depersonalization and low values in the range of personal accomplishment. Low job burnout occurs when we have low values on the scales of emotional exhaustion and depersonalization and high values in the range of personal accomplishment. The sample of the present study consisted of 230 employees of Greek banks and credit institutions. The results of the study showed that the feelings of job satisfaction and job burnout experienced by Greek bank employees occur in quite high levels. Furthermore, there is quite a strong negative correlation between the two variables. However, further investigation should be carried out in the Greek population, so that the phenomena of job satisfaction and job burnout are well studied and promoted.