Billede af John Christensen

John Christensen

Cand.scient.oecon., ph.d.

  • Campusvej 55

    5230 Odense M

    Danmark

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Personlig profil

CV

John A. Christensen, Professor
Curriculum Vitae

Address:Department of Business and Economics, University of Southern Denmark, Campusvej 55, DK-5230 Odense M, Denmark
+45 6550 3244
jcn@sam.sdu.dk, personal homepage

Academic degrees
Dr.Rer.Pol.hc, Universität Magdeburg, 2013
Ph.D. Stanford University, Stanford, California, September 1979
Cand.scient.oecon., Aarhus University, June 1973 (M.Sc. in Management Science)

Academic experience
Professor of Accounting, University of Southern Denmark. August 1983 -
Visiting scholar, SOM, Yale University. USA. January 1991-August 1991
Associate Professor of Accounting, Odense University. September 1979- August 1983
Visiting Honorary Professor of Accounting, Manchester University. 2006-2011
Faculty member, Doctoral Seminar on Analytical Accounting Research, EIASM, 1997-
Faculty member, Doctoral Colloquium on Accounting Research, EIASM and EAA 1998- 2007 (Chair 2004-2006)
President of European Accounting Association 2006-2009
Vice-President Research, American Accounting Association 2010-2012
Chairman of Department of Management 1983-1989, 1996-2000,
Chairman of Department of Accounting and Finance 2004-2005
Member of The Danish Social Science Research Council, 2000-2006

Presentations at other academic institutions
Indian Accounting Association, Universität Wien, Manchester Business School, Bocconi University, University of Calcutta, Universität Graz, Tampere University, University of Florida, University of North Carolina, Carnegie Mellon University, Stanford University, Norges Handelshøyskole, Bedriftsøkonomisk Institut (BI), Aarhus University, CBS, London School of Economics, Universidade Católica Portuguesa, University of Antwerp, Parma University, Information for Better Markets 2009, Babes-Bolyai University, Oxford University.

Ph.D courses at other institutions
Universität Wien, Manchester Business School, Bocconi University, Universität Graz, Tampere University, Parma University, EDEN Seminar in Analytical Accounting Research (EIASM) (1995, 1999, 2003, 2007, 2010), Prag School of Economics, Magdeburg University, Istanbul University, Babes-Bolyai University in Cluj.

Research Interests
Agency research in accounting, communication structures, transfer pricing, valuation as an information source, modern costing systems. Accounting Theory, The Conceptual Framework of Financial Accounting, Reporting Discretion and Auditing, and Product Costing.

Editorial positions
Member of the Editorial Board of the Accounting Review 1985-1988 og 1989-1993,
Member of the Editorial Board of the European Accounting Review 1992 - 1999, 2012-
Member of the Editorial Board of the Review of Accounting Studies 1993 - 2006,
Associate Editor of Management Accounting Research 1994 - ,
Associate Editor the European Accounting Review 1999- 2012
Advisory Board Japanese Accounting Review 2010-

Honours
Knight of the Order Dannebrog
Key Note Speaker: Indian Accounting Association 2009
Presidential Scholar: American Accounting Association 2009.

Other
Chairman: Academic Council, Faculty of Social Sciences, University of Southern Denmark
Member of Board, Odense University Press, 1979-. (Chairman 2010-)
Member of Board Studenterboghandelen, 2007 -


Selected articles/working papers
Economic Theory of Financial Reporting Regulation (Co-author Hans Frimor), in The Routledge Companion to Accounting, Reporting and Regulation, Edited by Carien van Mourik and Peter Walton, 2013, pp228-245, forthcoming.
Good Analytical Research, European Accounting Review, Vol. 20, No. 1, pp41-51, 2011.
Accounting Errors and Errors of Accounting, The Accounting Review, Vol. 85, no.6 pp.1827-38, 21010,
Conceptual Frameworks of Accounting from an Information Perspective, Accounting and Business Research, Vol.40, no.3, 2010
The tension between decision and control perspectives of accounting revisited. Indian Accounting Review, Vol.13, No.1, 2009
The Non-Neutrality of Reporting Standards, (co-author Joel S. Demski), Accounting Horizons, 2007, pp.351-370.
Fair Value, Accounting Aggregation and Multiple Sources of Information, (co-author Hans Frimor), pp 35-51, in: Essays on Accounting Theory in Honour of Joel S. Demski Edited by Rick Antle, Pierre Jinghong Liang, and Froystein Gjesdal, Kluwer, 2007.
Analytical Modelling of Cost in Management Accounting Research (co-author Thomas Hemmer), pp. 557-571, in: Handbook of Management Accounting Research. Edited by Chris Chapman, Anthony Hopwood, and Michael Shields, Elsevier, 2007.
Asymmetric Monitoring: Good News versus Bad News Verification, (co-author Joel S. Demski.), Schmalenbach Business Review, vol 56, 2004, pp. 206-222.
Factor Choice Distortion under Cost-Based Reimbursement, (co-author Joel S. Demski.), Journal of Management Accounting Research, 2003, pp. 145-160.
Profit Allocation Under Ancillary Trade, (co-author Joel S. Demski.), Journal of Accounting Research, Vol. 36, No. 1, 1998, pp. 71-89.
Product Costing in the Presence of Endogenous Subcost Functions, (co-author Joel S. Demski.) Review of Accounting Studies, 1997, pp. 65-88.
German Cost Accounting Traditions, (co-author. Alfred Wagenhofer), Management Accounting Research, 1997, pp. 255-259.
Det aktivitetsbaserede regnskabssystem, (co-author Jytte Larsen), Regnskabsorientering, FYR, 1995, pp. 1-24.
Project Selection and Audited Accrual Measurement in a Multitask Setting, (co-author Joel S. Demski), European Accounting Review, 1995, pp. 405-432.
The Classical Foundation of Modern Costing, (co-author Joel S. Demski), Management Accounting Research, Vol. 6, No. 1, 1995, pp. 13-32.
Præstationsvurdering i økonomisk belysning, Ledelse og Erhvervsøkonomi, 1992. pp.137-147.
Determination of Performance Standards and Participation, Journal of Accounting Research, Autumn, 1982, Part 2.
Communication in Agencies, The Bell Journal of Economics, Vol. 12, No. 2, pp. 661-674, 1981.
Simulation of Decentralized Planning in Two Danish Organizations Using Linear Programming Decomposition, (Co-author Børge Obel), Management Science, Vol, 24, No.15, pp 1658-1667, 1978.

Selected books
Accounting Theory. An Information Content Perspective, (co-author Joel S. Demski.), McGraw-Hill/Irwin, 2003, pp. 1-465, Chinese, and Japanese editions 2007.
Virksomhedens økonomistyring, (co-authors Ole Christensen, Jytte G. Larsen and Mogens Nielsen), 2. udgave, Syddansk Universitetsforlag, 2005, pp. 1-147
Omkostningsteori og Regnskab, (co- authors Ole Christensen, Steffen Jørgensen and Mogens Nielsen), 2. udgave, Syddansk Universitetsforlag, 2004, pp 1-230.
Virksomhedens årsregnskab, 6.udgave (co-author. Mogens Nielsen), Syddansk Universitetsforlag. 2009, pp. 1-291.
Communication and Coordination in Agencies: An Approach to Participative Budgeting. Ph.D. dissertation, Stanford University, pp. 1-130, 1979.

Forskningsområde

  • Regnskabet som informationskilde
  • Regnskabets kontrolfunktion (Agency)
  • Kommunikation af privat information i regnskabet
  • Transfereringspriser
  • Moderne omkostningssystemer
  • Regnskabsteori
  • The Conceptual Framework of Financial Accounting
  • Regnskabsrapportering og revision

Forskningsinformation

Selected Publications 

The Tension between the Decision and Control Perspectives of Accounting Revisited, Indian Accounting Review, vol. 13, no. 1, 2009, pp 1-13
Anticipatory Reporting Standards, (co-author Joel S. Demski), Accounting Horizons, vol. 21,no.4, 2007, pp351-370.
Fair Value, Accounting Aggregation and Multiple Sources of Information, (co-author Hans Frimor), pp 1-15, in: Essays on Accounting Theory in Honour of Joel S. Demski Edited by Rick Antle, Pierre Jinghong Liang, and Froystein Gjesdal, Kluwer, 2007.
Analytical Modelling of Cost in Management Accounting Research (coauthor Thomas Hemmer), in: Handbook of Management Accounting Research. Edited by Chris Chapman, Anthony Hopwood, and Michael Shields, Elsevier, 2007.
Asymmetric Monitoring: Good News versus Bad News Verification, (co-author Joel S. Demski.), Schmalenbach Business Review, vol. 56, 2004, pp. 206-222
Factor Choice Distortion under Cost-Based Reimbursement, (co-author Joel S. Demski.), Journal of Management Accounting Research, 2003, pp 145-160
Endogenous Reporting Discretion and Auditing, (co-author Joel S. Demski.), working paper.
Accounting Theory. An Information Content Perspective, (co-author Joel S. Demski.),McGraw-Hill/Irwin, 2003, pp 1- 465
Virksomhedens økonomistyring, (co-authors Ole Christensen, Jytte G. Larsen and Mogens Nielsen), Syddansk Universitetsforlag, 2002, pp 1- 147
Omkostningsteori og Regnskab, (co- authors Ole Christensen, Steffen Jørgensen and Mogens Nielsen), Syddansk Universitetsforlag, 2001, pp 1- 230
Fagligt notat om Virksomhedens ledelsesregnskab, Foreningen af Statsautoriserede Revisorer. 1998, pp. 1-62.
Profit Allocation Under Ancillary Trade, (co-author Joel S. Demski.), Journal of Accounting Research, Vol. 36, No. 1, 1998, pp. 71-89.
Product Costing in the Presence of Endogenous Subcost Functions, (co-author Joel S. Demski.) Review of Accounting Studies, 1997, pp. 65-88.
Virksomhedens årsregnskab, 2.udgave (co-author. Mogens Nielsen), Odense Universitetsforlag. 1997, pp. 1-291.
German Cost Accounting Traditions, (co-author. Alfred Wagenhofer), Management Accounting Research, 1997, pp. 255-259.
Den regnskabsmæssige udvikling - historisk set, Revisorbladet, Nr. 8, 1996, pp. 6-9.
Regnskabsvæsen og Omkostningsteori, (co-author S. Jørgensen), Odense Universitetsforlag. 1996, pp. 1-180.
Virksomhedens årsregnskab, (co-author Mogens Nielsen), Odense Universitetsforlag. 1995, pp. 1-285.
Det aktivitetsbaserede regnskabssystem, (co-author Jytte Larsen), Regnskabsorientering, FYR, 1995, pp. 1-24.
Project Selection and Audited Accrual Measurement in a Multitask Setting, (co-author Joel S. Demski), European Accounting Review, 1995, pp. 405-432.
The Classical Foundation of Modern Costing, (co-author Joel S. Demski), Management Accounting Research, Vol. 6, No. 1, 1995, pp. 13-32.
Regnskabsvæsen og Omkostningsteori, (co-author S. Jørgensen), Odense Universitetsforlag. 1994, pp. 1-198.
Bestemmelse af produktomkostninger og ABC, (co-author Jytte Larsen), Ledelse og Erhvervsøkonomi, 1994, pp. 87-102.
Værdiansættelse af aktiver, i Revision i 75 år C.Jespersen/KPMG, 1994, pp. 136-176.
Bogføring og regnskabsvæsen, (co-author S. Jørgensen), Odense Universitetsforlag. 1993, pp. 1-132.
Omkostningsmodel for Faaborg Sygehus kirurgisk afdeling, (co-authors P. Andersen, M. Rasmussen, C. Simonsen, and P. Aaen), Tidsskrift for Dansk Sygehuse, 1993, pp. 276-280.
Eksternt regnskab, (co-author Mogens Nielsen), Skrifter fra Institut for Virksomhedsledelse, 3, 1992, pp.1-259.
Præstationsvurdering i økonomisk belysning, Ledelse og Erhvervsøkonomi, 1992. pp.137-147.
Depreciation in an Agency Setting, (co-author Joel S.Demski), Odense Universitet, Skrifter fra Institut for Virksomhedsledelse, 3, 1992.
The Classical Foundation of Modern Costing, (co-author Joel S.Demski), Odense Universitet, Skrifter fra Institut for Virksomhedsledelse, 2, 1992, pp. 1-21.
Et forsvar for det historiske regnskab, Revision og Regnskabsvæsen, nr.7 1992, pp. 8-13.
Evaluation of Danish IPO, Scandinavian Journal of Management, 1991, pp. 123-136.
Valg af afskrivningsprincip - en informationsøkonomisk analyse i FSR's Årsskrift i Revision Erhvervsøkonomi, ed. Ole Ø. Madsen and Andreas Nicolaisen p. 71-101, 1990.
Determination of Performance Standards and Participation, Journal of Accounting Research, Autumn, 1982, Part 2.
Communication in Agencies, The Bell Journal of Economics, Vol. 12, No. 2, pp. 661-674, 1981.
Communication and Coordination in Agencies: An Approach to Participative Budgeting. Ph.D. dissertation, Stanford University, pp. 130, 1979.

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