Details about Johan Rene Christiaens

Access statistics for papers by Johan Rene Christiaens.

Last updated 2023-05-10. Update your information in the RePEc Author Service.

Short-id: pch1390

Working Papers

2018

1. Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance
   Post-Print, HAL View citations (9)
   See also Journal Article Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance, European Journal of Operational Research, Elsevier (2018) View citations (8) (2018)

2015

2. EVALUATION OF RAILWAY TRAFFIC CONTROL EFFICIENCY AND ITS DETERMINANTS
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (5)

2014

3. AUDIT FEE DETERMINANTS IN THE HOSPITAL SECTOR
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration

2013

4. Local Governmental Accounting Reform: The Case of Turkey
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
5. Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (1)
6. The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (13)

2012

7. Why do some party leaders in Flemish municipal councils get more acquainted with New Public Management principles than others ? An investigation into the impact of their individual characteristics
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration

2011

8. Agency Consequences of Government Funding in Nonprofit Organizations
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
   Also in Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management (2010)
9. Audit pricing in a reformed nonprofit market
   Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (2)
   Also in Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management (2011) View citations (2)
10. Corporate social responsibility reporting: A comprehensive picture?
    Post-Print, HAL View citations (64)
    See also Journal Article Corporate social responsibility reporting: A comprehensive picture?, Accounting Forum, Taylor & Francis Journals (2011) View citations (67) (2011)

2010

11. An Investigation of the Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
12. Earnings Management in Nonprofit Organizations: Does Governmental Financing Play a Role?
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
    Also in Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management (2010)
13. IPSAS 6 and 22: New Standards for Whole of Government Accounting?
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (1)
14. The implementation of businesslike reporting in subsidized nonprofit arts organizations: an empirical evaluation
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration

2009

15. Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards?
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (14)
16. Can resource dependence explain not-for-profit organizations' compliance with reporting standards?
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management
17. Discovering patterns in corporate social responsibility (CSR) reporting: A transparent framework based on the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (2)
18. Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (7)
19. Steering of Ministers and Departments: Coping Strategies of Agencies in Flanders
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (1)

2008

20. Earnings Management: a literature review
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management
21. Implementation Dynamics of Performance Management in Higher Education
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (1)
22. Should All Capital Goods of Governments be Recognised as Assets in Financial Accounting?
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (3)

2007

23. Blocking and Accepting Steering from Ministers and Departments. Coping Strategies of Agencies in Flanders
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
24. THE ADOPTION OF ACCRUAL ACCOUNTING IN FLEMISH PUBLIC CENTRES FOR SOCIAL WELFARE: EXAMINING THE IMPORTANCE OF AGENTS OF CHANGE
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (3)
25. Voluntary disclosure of corporate social responsibility by Belgian listed firms: a content analysis of annual reports
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management View citations (3)

2006

26. Governmental Accounting Reforms: Going Back Where We Belong?
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
27. MANAGEMENT CONTROL CHANGE IN FLEMISH PUBLIC CENTRES FOR SOCIAL WELFARE: AN EXPLORATORY STUDY
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration

2005

28. Management Reform in Flemish Local Authorities: Testing the Institutional Framework
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (10)
29. Rhetorics of Reform: The Case of New Public Management as a Paradigm Shift
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (2)

2004

30. Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (2)
31. GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration View citations (9)
32. Gemeentelijke financiering van het deeltijds kunstonderwijs in Vlaanderen
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration
    See also Journal Article Gemeentelijke financiering van het deeltijds kunstonderwijs in Vlaanderen, Economic and Social Journal (Economisch en Sociaal Tijdschrift), University of Antwerp, Faculty of Business and Economics (2004) (2004)

2003

33. Capital Assets in Governmental Accounting Reforms
    Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration

Journal Articles

2023

1. The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process
   Public Money & Management, 2023, 43, (8), 849-857

2022

2. Debate: Are government buildings, roads, defence equipment and similar structures really assets?
   Public Money & Management, 2022, 42, (7), 478-479

2021

3. Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)
   Public Money & Management, 2021, 41, (4), 325-335 View citations (1)

2020

4. Accountability through intellectual capital disclosure in Italian Universities
   Journal of Management & Governance, 2020, 24, (4), 1055-1087 View citations (11)

2019

5. Does IPSAS Meet Heritage Assets’ User Needs?
   International Journal of Public Administration, 2019, 42, (4), 279-288

2018

6. Governmental accounting practitioners: cardigan removed, research agenda revealed
   Accounting, Auditing & Accountability Journal, 2018, 31, (4), 1026-1044
7. Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance
   European Journal of Operational Research, 2018, 271, (1), 224-237 View citations (8)
   See also Working Paper Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance, Post-Print (2018) View citations (9) (2018)

2014

8. IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations
   International Journal of Public Administration, 2014, 37, (8), 456-465

2012

9. The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs
   Environment and Planning C, 2012, 30, (2), 228-247 View citations (8)

2011

10. Corporate social responsibility reporting: A comprehensive picture?
    Accounting Forum, 2011, 35, (3), 187-204 View citations (67)
    Also in Accounting forum, 2011, 35, (3), 187-204 (2011) View citations (61)
    See also Working Paper Corporate social responsibility reporting: A comprehensive picture?, Post-Print (2011) View citations (64) (2011)

2009

11. Steering From Ministers and Departments
    Public Management Review, 2009, 11, (1), 79-100 View citations (2)
12. Theme: Whole of government accounting— international trends
    Public Money & Management, 2009, 29, (4), 209-218 View citations (4)

2007

13. Accrual Accounting Reforms in Governments: Going Back to Where We Belong
    The IUP Journal of Accounting Research and Audit Practices, 2007, VI, (1), 20-38

2004

14. Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards
    European Accounting Review, 2004, 13, (4), 743-770 View citations (9)
15. Gemeentelijke financiering van het deeltijds kunstonderwijs in Vlaanderen
    Economic and Social Journal (Economisch en Sociaal Tijdschrift), 2004, 57, (4), 339-365
    See also Working Paper Gemeentelijke financiering van het deeltijds kunstonderwijs in Vlaanderen, Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium (2004) (2004)

2003

16. Accrual accounting reforms in belgian local governments: a comparative examination
    Journal of Public Budgeting, Accounting & Financial Management, 2003, 15, (1), 92-109
17. Symposium on local government accounting reforms in Europe: part II
    Journal of Public Budgeting, Accounting & Financial Management, 2003, 15, (1), 66-145

2002

18. La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels
    Brussels Economic Review, 2002, 45, (1), 91-115 View citations (1)

2000

19. Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts
    Journal of Public Budgeting, Accounting & Financial Management, 2000, 12, (2), 177-204

1999

20. Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports
    European Accounting Review, 1999, 8, (4), 803-804 View citations (12)