Publications scientifiques
2010
CHRISTIAENS. J, REYNIERS, B. en ROLLÉ, C., “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study”, International Review of Administrative Sciences, 76(3), pp. 537-554
2008
- CHRISTIAENS, J. en ROMMEL, J., "Accrual Accounting Reforms: Only in businesslike (parts of) governments", Financial Accountability & Management, 24 (1),
pp. 59-75.
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2007
- CHRISTIAENS, J., DE LEMBRE E., VAN DEN BERGHE, M. en VAN MAELE, R., "Boekhoudkundige verwerking van erfpacht, opstal en vruchtgebruik in non-profitorganisaties", Accountancy & Tax, nr.3, pp. 8-13
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- CHRISTIAENS, J. en VANPETEGHEM, V., "Governmental Accounting Reform: Evolution of the Implementation in Flemish Municipalities", Financial Accountability & Management, 23 (4), pp. 375-399.
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2006
- WINDELS, P. en CHRISTIAENS, J., "Management reform in Flemish Public Centres for Social Welfare: Examing organizational change", Local Government Studies 2006, Vol. 32, No.4, pp. 389-411
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- WINDELS, P. en CHRISTIAENS, J., "In search for institutional change in the management control of mid-sized public service organisations", Presentatie voorgesteld op Congres European Accounting Association, Dublin (Ierland), 22-24 maart 2006.
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- CHRISTIAENS, J., ROMMEL, J. en BARTON, A., "Should Capital Assets be Recognised in Governmental Accounting?", Presentatie voorgesteld op 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Siena (Italië), 7-9 September 2006
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- CHRISTIAENS, J., "Boeking erfpachten volgens KB VZW's, IVZW's en stichtingen, Presentatie voorgesteld op Studiedag IBR-Vlaamse overhead, 28 november 2006
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- CHRISTIAENS, J. en VAN DEN BERGHE, M., "International Public Sector Accounting Standards (IPSAS) - First Experiences", Presentatie voorgesteld op EY-Conference, Berlijn, 16 juni 2006
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- CHRISTIAENS, J. en ROMMEL, J., "Governmental accounting reforms: going back were we belong?", Research Working paper UGent, nr. 2006/398, 19 p.
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- CHRISTIAENS, J., "Interne controlprocessen - Interne audit", Presentatie voorgesteld op Studiemoment 21 april 2006 VVOS-VLO te Gent
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- CHRISTIANES, J., "VZW-Erfpacht in onderwijsinstellingen"
- CHRISTIAENS, J., "NGB: verbeteringen in de tijd?'", Presentatie voorgesteld op studienamiddag "Management- en boekhoudhervormingen in (lokale) besturen", Gent, 3 mei 2006
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- VAN DEN BERGHE, M., "International Public Sector Accounting Standards", Presentatie voorgesteld op studienamiddag "Management- en boekhoudhervormingen in (lokale) besturen, Gent, 3 mei 2006
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2005
- CHRISTIAENS, J. en WINDELS, P., "Local public sector accounting", Presentatie op XIII Congreso AECA Oviedo 9/2005 Simposio Internacional: Local Public Sector Accounting, Oviedo
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- ROMMEL, J., "Political consequences of the New Public Management", paper presented at the 10th Biennial CIGAR Conference - PhD Conference - 24-25 May, Poitiers (France)
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- CHRISTIAENS, J. en VAN PETEGHEM, V., "Government reforms: consequences for determining the 'financial equilibrium'", paper presented at the 10th Biennial CIGAR Conference - 24-25 May, Poitiers (France)
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- CHRISTIAENS, J. and WINDELS, P., Management Reform in Flemish Local Authorities: Testing the Institutional Framework, Research Working Paper UGent, nr. 2005/16X, 2005, 24 p.
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2004
- CHRISTIAENS, J., WINDELS, P. en VANSLEMBROUCK, S., Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes, Research Working Paper UGent, nr. 2004/277, 2004, 22p.
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- CHRISTIAENS, J., "Public sector reforms in Belgium - Situation 2015: Financial accounting perspective", Presentatie op NMP Seminar VUA 9/2005, Amsterdam
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- CHRISTIAENS, J., TAHON, N., VAN DE VELDE, G., VANDER LINDEN, M.,
De jaarrekening invullen en neerleggen – Editie 2004 + bijlagen,
Ced. Samsom, Mechelen, 2004, 345 p. + 101 p.; ISBN 90-5928-925-0
- CHRISTIAENS, J., LONTINGS, D., REECKMANS, G., ROELS,
W.,
De nieuwe VZW, een hele onderneming, Kluwer, Mechelen, 2004,176 p.;
ISBN 90-592-8827-0
- DE LEMBRE, E., BALESTRA, C., CHRISTIAENS, J. et al.,
Het nieuw boekhoudkundig stelsel van de kleine verenigingen, FOD Justitie, 2004, 66 p.
- DE LEMBRE, E., BALESTRA, C., CHRISTIAENS, J. et al.,
Het nieuw boekhoudkundig stelsel van de grote en zeer grote verenigingen,
FOD Justitie, 2004, 54 p.
- CHRISTIAENS, J., "Een praktijkonderzoek naar de gemeentelijke financiering van
het deeltijds kunstonderwijs in Vlaanderen",
Economisch en Sociaal Tijdschrift 2004, nr. 4, p. 339-365
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- CHRISTIAENS, J., Een praktijkonderzoek naar de gemeentelijke financiering van
het deeltijds kunstonderwijs in Vlaanderen,
Research Working Paper UGent, 2004, nr. 04/220, 31 p.
Details -- Zie
http://www.feb.ugent.be/
bij Onderzoek/Wetenschappelijke activiteiten/Working paper series
- CHRISTIAENS, J. en VAN PETEGHEM, P., "Zoektocht naar een financieel evenwicht in lokale besturen", Presentatie op studiedag "Lokale en provinciale financiën op nieuwe sporen", Antwerpen, 24 november 2004.
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- CHRISTIAENS, J. "Conceptueel boekhoudkader", Presentatie op studiedag "Lokale en provinciale financiën op nieuwe sporen", Antwerpen, 24 november 2004.
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- CHRISTIAENS, J., "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards", European Accounting Review 2004, Vol. 13, Nr. 4, 743-770.
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2003
- CHRISTIAENS, J. en VANHEE, C., Capital assets in Governmental Accounting Reforms,
Research Working Paper Ugent, nr. 03/207, 2003, 31 p.
Details -- Zie
http://www.feb.ugent.be/
bij Onderzoek/Wetenschappelijke activiteiten/Working paper series
- CHRISTIAENS, J., "Accrual Accounting Reforms in Belgian Local Governments:
a Comparative Examination",
Journal of Public Budgeting, Accounting &
Financial Management 2003
, Vol. 15, nr. 1, p. 92-109.
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- CHRISTIAENS, J. en DE WIELEMAKER, E., "Financial Accounting Reform in
Flemish Universities: an Empirical Study of the Implementation",
Financial Accountability & Management 2003, Vol. 19, nr. 2, p. 185-204.
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- CHRISTIAENS, J., Accounting for Central Government in Belgium: Radical
Reform or Continuation?, European Accounting Association 26th annual
congress Symposium 2, Sevilla, April 2-4, 2003.
2002
- CHRISTIAENS, J., "Contabilidad Financiera en la Administratión Pública: la Perspectiva en
un país de la Europa Continental (Bélgica) ", in MOLINA, G.S. en GARCIA, E.R. (eds.),
La Contabilidad y El Control de la Gestión Pública, Civitas, Madrid, 2002, p. 265-283;
ISBN 84-470-1792-3.
- CHRISTIAENS, J. en VANHEE, C., "Innovations in Governmental Accounting Systems:
the Concept of a "Mega General Ledger" in Belgian Provinces", in MONTESINOS, V.
en MANUEL VELA, J. (eds.),
Innovations in Governmental Accounting,
Kluwer Academic Publishers, Dordrecht, 2002, p. 191-202; ISBN: 1-4020-7288-0.
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- CHRISTIAENS, J., "Symposium on Local Government Accounting
Reforms in Europe: introduction",
Journal of Public Budgeting, Accounting &
Financial Management 2002, Vol. 14, nr. 4, p. 560-564.
- CHRISTIAENS, J. en HERMANNS, S., "La Réforme Comptable dans
les Communes Flamandes: Une Etude Empirique des Comptes Annuels",
Cahiers Economiques de Bruxelles 2002
, No 45(1), p. 91-115.
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2001
- CHRISTIAENS, J., "Transferability of Reformed Local Government Accounting to
Provincial Government Accounting in Belgium", in BAC, A. (ed.),
International Comparative Issues in Government Accounting, Kluwer Academic Publishers,
2001, p. 123-134.
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- CHRISTIAENS, J., "Converging New Public Management Reforms and
Diverging Accounting Practices in Belgian Local Governments",
Financial Accountability & Management 2001, Vol. 17, nr. 2, p. 153-170.
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- CHRISTIAENS, J., "La Réforme Comptable dans les Communes Flamandes:
Une Etude Empirique des Comptes Annuels",
La Revue du Trésor 2001,
No 10, France, p. 604-608.
- CHRISTIAENS, J.,"Hervormingen overheidsaccountancy: worden gemeenten,
OCMW's en provincies ondernemingen?",
Accountancy & Bedrijfkunde 2001, nr. 2, p. 7-14.
- CHRISTIAENS, J. en VANHEE, C., "Hervormde provinciale boekhouding:
belangrijke vernieuwingen voor openbare besturen",
Tijdschrift van de ontvangers
- Revue des receveurs 2001, nr. 2, p. 11-26.
- CHRISTIAENS, J. en VANHEE, C., "De Nieuwe Provinciale Boekhouding:
gemeenten en OCMW's achterna?"
, De Gemeente 2001, nr. 536, p. 40-45.
- CHRISTIAENS, J. en VANHEE, C., Innovations in governmental accounting systems: the concept of a 'mega general ledger' in Belgian provinces, Research working paper Ugent, 2001, nr. 01/113, 27 p.
2000
- CHRISTIAENS, J., "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) Summer, p. 177-204.
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- CHRISTIAENS, J., Financial accounting reform in Flemish municipalities:
an empirical study of the outcomes, CIGAR 6, Milaan, eds. E. CAPERCHIONE,
R. MUSSARI, Kluwer International.
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- CHRISTIAENS, J., Capital assets in Flemish Local Government Accounting Reforms:
A Practical Examination, Paper submitted for presentation at the EIASM
International Conference on Accounting, Auditing and Management in Public Sector Reforms,
Zaragoza, September 7-9, 2000.
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1999
- CHRISTIAENS, J., "Financial Accounting Reform in Flemish Municipalities:
An Empirical Investigation",
Financial Accountability & Management 1999,
Vol. 15, nr. 1, p. 21-40.
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- DE LEMBRE, E. en CHRISTIAENS, J., Public Accounting vs. Business Accounting,
a Conflict?, Keynote Paper Triennial Conference International Association of
University Presidents, July 1999.
- DE LEMBRE, E. en CHRISTIAENS, J., Professional Accounting and Financial Reporting,
Keynote Paper Triennial Conference International Association of
University Presidents, July 1999.