Research Repository

Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America

Aquino, André Carlos Busanelli de and Caperchione, Eugenio and Cardoso, Ricardo Lopes and Steccolini, Ileana (2020) 'Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America.' Revista de Administração Pública, 54 (1). ISSN 0034-7612

[img]
Preview
Text
1982-3134-rap-54-01-1.pdf - Published Version
Available under License Creative Commons Attribution.

Download (525kB) | Preview

Abstract

The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in Latin-America. However, the roots and the associated effects (e.g., recent innovations, resistances, decoupling) of PSA&F are still unanswered questions. Such ‘recent innovations’ on public financial management processes include but are not limited to accrual accounting, convergence towards IPSAS, risk assessment, auditing, and budgeting. This special issue contains four articles capturing different perspectives of influences and mechanisms of PSA&F in the region.

Item Type: Article
Uncontrolled Keywords: reform; innovation; public sector; accounting; budget; IPSAS; risk management
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 19 May 2020 12:38
Last Modified: 19 May 2020 12:38
URI: http://repository.essex.ac.uk/id/eprint/27559

Actions (login required)

View Item View Item