FACULTEIT ECONOMIE EN BEDRIJFSKUNDE HOVENIERSBERG 24 B-9000 GENT Tel. : 32 - (0)9 – 264.34.61 Fax. : 32 - (0)9 – 264.35.92 WORKING PAPER Financial Accounting Reform in Flemish Universities: An Empirical Study of the Implementation Johan Christiaens * February 2001 2001/101 * Acknowledgements: I would like to express my gratitude to the Flemish Interacademic Council (VLIR) and to the Flemish universities for their support on this paper. Correspondence to: Johan Christiaens, Faculty of Economics and Business Administration, Ghent University, Kuiperskaai 55e, 9000 Gent, Belgium, tel +32 (0)9 264.35.32 or +32 (0)9 264.35.40, fax +32 (0)9 264.35.88, e-mail: johan.christiaens@rug.ac.be. D/2001/7012/02