Zobrazeno 1 - 10
of 61
pro vyhledávání: '"Johan Christiaens"'
Autor:
Selver Seda ADA, Johan CHRISTIAENS
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 14, Iss 54, Pp 5-21 (2018)
In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the l
Externí odkaz:
https://doaj.org/article/66f47218bb134a2a81c7751eff7cfd2f
Autor:
Bart Roets, Johan Christiaens
Publikováno v:
European Journal of Transport and Infrastructure Research, Vol 15, Iss 4 (2015)
The present paper fills a gap in the literature by examining the efficiency of railway traffic control. In spite of large-scale migration strategies towards centralised signal boxes (traffic control centres), railway traffic control still remains a l
Externí odkaz:
https://doaj.org/article/4b01a9352aaf4740b9492c0d590e3b61
Autor:
Anschi De Wolf, Johan Christiaens
Publikováno v:
Public Money & Management. :1-9
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::770895c6bac32d11eb270321590db823
https://doi.org/10.1080/09540962.2022.2066817
https://doi.org/10.1080/09540962.2022.2066817
Autor:
Natalia Aversano, Johan Christiaens
Publikováno v:
Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence ISBN: 9781801171625
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d50d1702a2379fd0fb52b3e6e386c72c
https://hdl.handle.net/11386/4820194
https://hdl.handle.net/11386/4820194
Autor:
Johan Christiaens
Publikováno v:
Public Money & Management. 42:478-479
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c3eb3e013d3e1ce942719e1d4d41470
https://doi.org/10.1080/09540962.2022.2105543
https://doi.org/10.1080/09540962.2022.2105543
Publikováno v:
Public Sector Accounting, Financial Accountability and Viability in Times of Crisis ISBN: 9783031047442
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::840ee294f0a29adb6c2d44a310c0501c
https://doi.org/10.1007/978-3-031-04745-9_1
https://doi.org/10.1007/978-3-031-04745-9_1
Autor:
Anschi De Wolf, Johan Christiaens
Publikováno v:
Financial Accountability & Management.
This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7c6a78c0e7d4b82256e56b4885c0f61
https://doi.org/10.1111/faam.12304
https://doi.org/10.1111/faam.12304
Publikováno v:
European Journal of Operational Research
European Journal of Operational Research, 2018, 271 (1), pp.224-237. ⟨10.1016/j.ejor.2018.04.045⟩
European Journal of Operational Research, Elsevier, 2018, 271 (1), pp.224-237. ⟨10.1016/j.ejor.2018.04.045⟩
European Journal of Operational Research, 2018, 271 (1), pp.224-237. ⟨10.1016/j.ejor.2018.04.045⟩
European Journal of Operational Research, Elsevier, 2018, 271 (1), pp.224-237. ⟨10.1016/j.ejor.2018.04.045⟩
International audience; Transportation service providers are under increasing pressure to raise cost efficiency without sacrificing safety. We show the usefulness of a nonparametric multi-output framework to both monitor staff efficiency and detect o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec9c96adc3152f0dd8d427b8f05b3710
https://doi.org/10.1016/j.ejor.2018.04.045
https://doi.org/10.1016/j.ejor.2018.04.045
Autor:
Johan Christiaens, Selver Seda Ada
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 14, Iss 54, Pp 5-21 (2018)
In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a691b69688364117e4a4c888eb0a70bb
https://doi.org/10.24193/tras.54e.1
https://doi.org/10.24193/tras.54e.1
Publikováno v:
Accounting, Auditing & Accountability Journal. 31:1026-1044
Purpose The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network confere
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a50fcd475f3438fbe21281b06ba862c7
https://doi.org/10.1108/aaaj-02-2018-3354
https://doi.org/10.1108/aaaj-02-2018-3354