Johan Christiaens
Biographic Data
| ID | 4387839 |
|---|---|
| NAME | Johan Christiaens |
| GIVEN NAMES | Johan |
| FAMILY NAME | Christiaens |
| SIGNATURE | CHRISTIAENS J |
| AFFILIATIONS | Ghent University |
| ORCID | 0000-0003-4939-8331 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 29 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2000 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 2 |
Better data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting
The quality of the data available for monitoring budgetary discipline of the Member States has been a hot topic within the European Union (EU) institutions and in the literature ever since the beginning of the economic crisis in 2008. The COVID-19 pandemic has shown the inadequacy, not only of the data, but also of the policy instruments available for coordinating efforts and decision-making. In this paper, we attempt to unlock the potential of p…
Harmonising public sector accounting laws and regulations of the European Union member states: Powers and competences
This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and com…
The effect of Ipsas on reforming governmental financial reporting: An international comparison
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of the International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to exam…
Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards?
Nonprofit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by nonprofit organizations is no longer an exception; it has become a rule.The usefulness of a financial report to an organization’s stakeholders depends on its quality. The latter is safeguarded by reporting standards as well as the commitment of the organization to fully implement these standards…
Impact of Ipsas on reforming governmental financial information systems: A comparative study
The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the ad…
Authors' Reply—Paradigm Clashes in Public Administration: A Further Discussion
If the original essays were indeed a rather incoherent set (Mark R. Rutgers) of approaches, then the replies by the more established schol ars certainly were very similar. After reading the replies, two general arguments seem emerge from their discussion. First, a critical glance is cast at the extent which the essays presented new perspectives. The essays not seem differ all that much from those of the older generation, that many of our argu men…
Beyond the Paradigm Clashes in Public Administration
(2006). Beyond the Paradigm Clashes in Public Administration. Administrative Theory & Praxis: Vol. 28, No. 4, pp. 610-617
Management reform in Flemish Public Centres for Social Welfare: Examining organisational change
This research empirically examines the establishment of organisational change through management reform by studying the level of compliance with the reformed management legislation. A management index is constructed and applied on a sample of 100 Public Centres for Social Welfare in Flanders using a questionnaire, their annual accounts and interviews. The institutional framework proves to be a useful base for considering the level of adoption and…
Capital assets in governmental accounting reforms: Comparing Flemish technical issues with international standards
Although some efforts have been made over the last twenty years, governmental capital assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with respect to governmental capital assets and then analyses the criteria of recognition, valuation and disclosure of capital assets in the reform of three kinds of Flemish governments. Their reformed…
Accrual accounting reforms in belgian local governments: A comparative examination
This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting. Similarities and differences between important kinds of local government accounting are explored by focusing on important conceptual issues. The examination reveals that governmental accounting is relatively new and that a number of basic accounting problems remain even after…
Financial accounting reform in flemish municipalities: An empirical study of the comparability of the annual accounts
The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first time ever in Belgian governments, an accounting reform transferred from business accounting was imposed. The research hypothesizes that the level of material comparability of the accounting output is very poor in spite of the strict accounting regulations. The empirical …
Impact of Ipsas on reforming governmental financial information systems: A comparative study
The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the ad…
The effect of Ipsas on reforming governmental financial reporting: An international comparison
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of the International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to exam…
Harmonising public sector accounting laws and regulations of the European Union member states: Powers and competences
This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and com…
Beyond the Paradigm Clashes in Public Administration
(2006). Beyond the Paradigm Clashes in Public Administration. Administrative Theory & Praxis: Vol. 28, No. 4, pp. 610-617
Management reform in Flemish Public Centres for Social Welfare: Examining organisational change
This research empirically examines the establishment of organisational change through management reform by studying the level of compliance with the reformed management legislation. A management index is constructed and applied on a sample of 100 Public Centres for Social Welfare in Flanders using a questionnaire, their annual accounts and interviews. The institutional framework proves to be a useful base for considering the level of adoption and…
Financial accounting reform in flemish municipalities: An empirical study of the comparability of the annual accounts
The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first time ever in Belgian governments, an accounting reform transferred from business accounting was imposed. The research hypothesizes that the level of material comparability of the accounting output is very poor in spite of the strict accounting regulations. The empirical …
Accrual accounting reforms in belgian local governments: A comparative examination
This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting. Similarities and differences between important kinds of local government accounting are explored by focusing on important conceptual issues. The examination reveals that governmental accounting is relatively new and that a number of basic accounting problems remain even after…
Capital assets in governmental accounting reforms: Comparing Flemish technical issues with international standards
Although some efforts have been made over the last twenty years, governmental capital assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with respect to governmental capital assets and then analyses the criteria of recognition, valuation and disclosure of capital assets in the reform of three kinds of Flemish governments. Their reformed…
Beyond the Paradigm Clashes in Public Administration
(2006). Beyond the Paradigm Clashes in Public Administration. Administrative Theory & Praxis: Vol. 28, No. 4, pp. 610-617
Management reform in Flemish Public Centres for Social Welfare: Examining organisational change
This research empirically examines the establishment of organisational change through management reform by studying the level of compliance with the reformed management legislation. A management index is constructed and applied on a sample of 100 Public Centres for Social Welfare in Flanders using a questionnaire, their annual accounts and interviews. The institutional framework proves to be a useful base for considering the level of adoption and…
Authors' Reply—Paradigm Clashes in Public Administration: A Further Discussion
If the original essays were indeed a rather incoherent set (Mark R. Rutgers) of approaches, then the replies by the more established schol ars certainly were very similar. After reading the replies, two general arguments seem emerge from their discussion. First, a critical glance is cast at the extent which the essays presented new perspectives. The essays not seem differ all that much from those of the older generation, that many of our argu men…
Impact of Ipsas on reforming governmental financial information systems: A comparative study
The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey on experts, this study examines the extent to which European governments adopt IPSAS accrual accounting and how the differing levels of adoption can be explained. The study reveals diversity in the ad…
Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards?
Nonprofit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by nonprofit organizations is no longer an exception; it has become a rule.The usefulness of a financial report to an organization’s stakeholders depends on its quality. The latter is safeguarded by reporting standards as well as the commitment of the organization to fully implement these standards…
The effect of Ipsas on reforming governmental financial reporting: An international comparison
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of the International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to exam…
Harmonising public sector accounting laws and regulations of the European Union member states: Powers and competences
This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and com…
Better data for budgetary surveillance: EU law on statistics as key to unlocking the potential of public sector accounting
The quality of the data available for monitoring budgetary discipline of the Member States has been a hot topic within the European Union (EU) institutions and in the literature ever since the beginning of the economic crisis in 2008. The COVID-19 pandemic has shown the inadequacy, not only of the data, but also of the policy instruments available for coordinating efforts and decision-making. In this paper, we attempt to unlock the potential of p…
Business (9 works) · Economics (8 works) · Public Policy and Administration Research (8 works) · Accounting (7 works) · Local Government Finance and Decentralization (7 works) · Political science (7 works) · Accounting (5 works) · Accounting information system (5 works) · Accounting standard (5 works) · Financial accounting (5 works)