Johan Christiaens

Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance

Bedrijfsfinanciering (RUG)

Kuiperskaai 55 E

Ghent, B-9000

Belgium

SCHOLARLY PAPERS

8

DOWNLOADS

689

SSRN RANKINGS

Top 16,261

in Total Papers Citations

21

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Scholarly Papers (8)

1.

Accounting and Reporting Systems in the Public Administrations in Europe vis-a-vis the IPSAS’ Conceptual Framework Issue: Traditional Systems

Number of pages: 20 Posted: 23 Sep 2012
Francesca Manes Rossi, Natalia Aversano and Johan Christiaens
UniversitĂ  Degli Studi di Salerno - Department of Management Research, University of Salerno and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Downloads 649 (38,736)

Abstract:

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IPSASs, Harmonization, Accrual, Information need

2.

Financial Accounting Reform in Flemish Universities: An Empirical Study of the Implementation

Financial Accountability & Management, Vol. 19, pp. 185-204, May 2003
Number of pages: 20 Posted: 14 Jul 2003
Johan Christiaens and Els De Wielemaker
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and Ghent University-Universiteit Gent - Faculty of Economics and Business Administration
Downloads 19 (518,294)
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3.

Governmental Accounting Reform: Evolution of the Implementation in Flemish Municipalities

Financial Accountability and Management, Vol. 23, No. 4, pp. 375-399, November 2007
Number of pages: 26 Posted: 22 Oct 2007
Johan Christiaens and Vincent Van Peteghem
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and affiliation not provided to SSRN
Downloads 10 (571,260)
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4.

Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments

Financial Accountability & Management, Vol. 24, No. 1, pp. 59-75, February 2008
Number of pages: 17 Posted: 13 Jan 2008
Johan Christiaens and Jan Rommel
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and affiliation not provided to SSRN
Downloads 9 (577,320)
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5.

The Impact of Institutional Pressures on Employee Performance Management Systems in Higher Education in the Low Countries

British Journal of Management, Vol. 23, pp. S88-S103, 2012
Number of pages: 16 Posted: 10 May 2012
Carine Smolders, Alex Vanderstraeten and Johan Christiaens
Hogeschool Gent, affiliation not provided to SSRN and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Downloads 2 (626,701)
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6.

The Effect of IPSAS on Reforming Governmental Financial Reporting: An International Comparison

International Review of Administrative Sciences 0(0) 1-20, 2014, DOI: 10.1177/0020852314546580
Posted: 16 Jan 2015
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance, Ghent University-Universiteit Gent, UniversitĂ  Degli Studi di Salerno - Department of Management Research, University of Salerno and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance

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central government accounting reform, comparative public accounting, IPSAS, local

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Financial Accountability & Management, Vol. 30, Issue 2, pp. 150-174, 2014
Number of pages: 25 Posted: 04 Apr 2014
Natalia Aversano and Johan Christiaens
University of Salerno and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
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IPSAS 17, user needs, heritage assets, local government

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Financial Accountability & Management Accounting, Forthcoming
Posted: 18 Oct 2012
Natalia Aversano and Johan Christiaens
University of Salerno and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance

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IPSAS 17, user needs, heritage assets, local government

8.

Capital Assets in Governmental Accounting Reforms: Comparing Flemish Technical Issues with International Standards

European Accounting Review, Vol. 13, No. 4
Posted: 05 Oct 2004
Johan Christiaens
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance

Abstract:

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Governmental accounting, capital assets, governmental assets, accounting reform, accounting framework