What I am doing in
Research
A roamap for PhD
The PhD research tends to explain why and how public sector accounting forms where held in Belgium from the initial plan of reform in 1991 to its implementation in 2021 and beyond.
The main idea is to explain the output of the current reform using notions of the deviation from the target and tools derived from principle-agent theory and institutional theory.
center of Interests
- Public sector accounting :
- Public Performance,
- EPSAS, IPSAS, ESA 2010;
- Financial accounting
- Corporate accounting,
- Non-profit accounting,
- Hospital accounting;
- Management accounting :
- Cost accounting,
- Financial analysis;
- Performance :
- Management control,
- Management accounting,
- IT management;
- Other interests :
- Consolidation of accounts,
- Budget accounting,
- Logistic transport,
- Waste management and recovery.
Published Works
- Tsatsis C. “Lessons from the Evolution of the Accounting Tool: From the Genesis up to the Roman Period” in Shahla S. and Armaghan M book, Emerald,
- Tsatsis C. “Why some public accounting reforms tend to fail ? Evidence from Belgian public accounting reform” in Crowther D. and Seifi S. book, Springer, 2020
- Ghysels R, Phan-Thanh H.P., Tsatsis C., « La réforme des comptes du secteur public en Belgique (1) Introduction » Working Papers CEB (ULB – Université de Bruxelles, 2012)
- Ghysels R, Phan-Thanh H.P., Tsatsis C., « La réforme des comptes du secteur public en Belgique (2) Méthodes, évaluations, périmètres et certification » Working Papers CEB (ULB – Université de Bruxelles, 2012)
- Ghysels R, Phan-Thanh H.P., Tsatsis C., « La réforme des comptes du secteur public en Belgique (3) Composants de l’actif, du passif et des résultats » Working Papers CEB (ULB – Université de Bruxelles, 2012)
- Ghysels R, Phan-Thanh H.P., Tsatsis C., « La réforme des comptes du secteur public en Belgique (4) Matières spécifiques) » Working Papers CEB (ULB – Université de Bruxelles, 2012)
- Ghysels R., Phan P. & Tsatsis C., 2011 “ Synthèse de la réforme comptable de l’Etat et des Régions en Belgique” Accountancy & Tax 2011 n° 4 pp. 8-19
- Khrouz F & Tsatsis C, 2009 “Transparence des relations financières entre les pouvoirs publics et les entreprises publiques” Bulletin de documentation, SPF Finances 69 n°1 pp.151-176
- Khrouz F. & Tsatsis C., 2009 “Le nouveau système comptable fédéral : Valeur ajoutée de la comptabilité générale” Bulletin de documentation SPF Finances, 69 n°1 pp.143-150
Conferences
- Tsatsis, Christos. « Why some public accounting reforms tend to fail ? Evidence from Belgian public accounting reform. ». 18th International Conference on Corporate Social Responsibility, Barcelos, Portugal 2019.
- Tsatsis, Christos. « Transparency in public sector entities agencies. The case of Belgium. Lessons learned and future perspectives. ». 9th International EIASM Public Sector Conference, Lisbon, 2016.
- Tsatsis, Christos. « The convergence of IPSAS in the local government of Brussels City ». Cigar PhD Seminar, Birmingham, 2013.
- Tsatsis, Christos. « Public Sector Accounting In Europe : A Comparative evolution of Belgian, French and Greek public accounting systems at a State or Federal level ». Cigar 6th Doctoral Symposium. Barcelos, Portugal, 2012.
- Tsatsis, Christos. « Public Accounting an overview of past, actual and future challenges ». Université de Bruxelles, 16 février 2012.
Interested by this Research ?
Feel free to contact me
I al also interested to to share my experience as an academic in a motivated academic institution