Research projects

ARPS intends to conduct scientific research that is of interest to both the academic scholar and the practitioner in the field.

The research centre is thus targeting among others the following areas of research:

Accountancy

• The issue of consolidation for government authorities
• User research in the area of government reporting
• A feasibility study concerning forensic accounting services in the non-profit-sector
• Analysis of failure and success factors in the reform to a different accounting system
• The problem of "equivalence" among not-for-profit organisations
• Implementation of E-government in the accountancy domain, e.g. with respect to annual accounts
• The new communal decree and its consequence for accounting
• Implementation of the New Royal Decree on not-for-profit organisations

Management accounting

• Performance measurement in the non-profit and public sector
• Putting standards in place to ensure the financial equilibrium of local governments

Audit

• Performing internal audits on not-for-profit organisations
• External audits on not-for-profit organisations
• Analysis of the supervisory function in dealing with government authorities and the reform toward a modern approach to auditing
• Extending the financial audit to a value-for-money audit and its feasibility

Other

• Public authorities and the tax system, especially VAT