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Details about Johan Rene Christiaens

Workplace:Faculteit Economie en Bedrijfskunde (Faculty of Economics and Business Administration), Universiteit Gent (University of Ghent), (more information at EDIRC)

Access statistics for papers by Johan Rene Christiaens.

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

Short-id: pch1390


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Working Papers

2018

  1. Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance
    Post-Print, HAL View citations (8)
    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) Downloads View citations (7) (2018)

2015

  1. 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 Downloads View citations (5)

2014

  1. 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 Downloads

2013

  1. 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 Downloads
  2. 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 Downloads View citations (1)
  3. 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 Downloads View citations (13)

2012

  1. 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 Downloads

2011

  1. 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 Downloads
    Also in Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management (2010) Downloads
  2. Audit pricing in a reformed nonprofit market
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management Downloads View citations (2)
    Also in Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration (2011) Downloads View citations (2)
  3. 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) Downloads View citations (63) (2011)

2010

  1. 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 Downloads
  2. Earnings Management in Nonprofit Organizations: Does Governmental Financing Play a Role?
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management Downloads
    Also in Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration (2010) Downloads
  3. 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 Downloads View citations (1)
  4. 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 Downloads

2009

  1. 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 Downloads View citations (14)
  2. Can resource dependence explain not-for-profit organizations' compliance with reporting standards?
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management Downloads
  3. 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 Downloads View citations (2)
  4. 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 Downloads View citations (7)
  5. 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 Downloads View citations (1)

2008

  1. Earnings Management: a literature review
    Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management Downloads
  2. 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 Downloads View citations (1)
  3. 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 Downloads View citations (3)

2007

  1. 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 Downloads
  2. 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 Downloads View citations (3)
  3. 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 Downloads View citations (3)

2006

  1. 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 Downloads
  2. 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 Downloads

2005

  1. 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 Downloads View citations (10)
  2. 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 Downloads View citations (2)

2004

  1. 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 Downloads View citations (2)
  2. 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 Downloads View citations (9)
  3. 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 Downloads
    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) Downloads (2004)

2003

  1. 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 Downloads

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 Downloads

2022

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

2021

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

2020

  1. Accountability through intellectual capital disclosure in Italian Universities
    Journal of Management & Governance, 2020, 24, (4), 1055-1087 Downloads View citations (7)

2019

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

2018

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

2014

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

2012

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

2011

  1. Corporate social responsibility reporting: A comprehensive picture?
    Accounting Forum, 2011, 35, (3), 187-204 Downloads View citations (63)
    Also in Accounting forum, 2011, 35, (3), 187-204 (2011) Downloads View citations (57)

    See also Working Paper Corporate social responsibility reporting: A comprehensive picture?, Post-Print (2011) View citations (64) (2011)

2009

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

2007

  1. 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

  1. Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards
    European Accounting Review, 2004, 13, (4), 743-770 Downloads View citations (9)
  2. Gemeentelijke financiering van het deeltijds kunstonderwijs in Vlaanderen
    Economic and Social Journal (Economisch en Sociaal Tijdschrift), 2004, 57, (4), 339-365 Downloads
    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) Downloads (2004)

2003

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

2002

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

2000

  1. 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 Downloads

1999

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