Dr J.A.M. de Kruijf (Johan)

Johan A.M. de Kruijf researches controlling government agencies at both national and local level. He uses both accounting as well as legal perspectives on the governance of agencies. Key issues within the governance include the different roles of owners and commissioners in the governance structure and the information provided to stakeholders.

The research activities include financial and management accounting. Key themes include:
a. (differences in) financial accounting standards
b. demand and funding of services
c. comprehensibility of information
d. cost accounting and investment decisions
e. financing

Recent publications include the governance-structure of several agencies from an ownership perspective. He participated in a project of the Netherlands Court of Audit on State Owned Enterprises. He was leading researcher in projects on controlling different types of agencies at local government level.