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Should all capital goods of governments be recognised as assets in financial accounting?
Christiaens, Johan; Rommel, Jan; Barton, Allan D.; … - In: Baltic journal of management 7 (2012) 4, pp. 429-443
Persistent link: https://www.econbiz.de/10009673192
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Accountability through intellectual capital disclosure in Italian universities
Nicolo', Giuseppe; Manes Rossi, Francesca; Christiaens, … - In: Journal of management & governance 24 (2020) 4, pp. 1055-1087
Persistent link: https://www.econbiz.de/10012417487
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Towards convergence of heritage accounting perspectives : the public sector and the private not-for-profit sector
Aversano, Natalia; Christiaens, Johan - In: Measurement in public sector financial reporting : …, (pp. 219-238). 2023
Persistent link: https://www.econbiz.de/10014287729