de Aquino, André Carlos Busanelli and Lino, André and Cardoso, Ricardo Lopes and Grossi, Giuseppe (2020) Legitimating the standard-setter of public sector accounting reforms. Public Money & Management, 40 (7). pp. 499-508. DOI https://doi.org/10.1080/09540962.2020.1769381
de Aquino, André Carlos Busanelli and Lino, André and Cardoso, Ricardo Lopes and Grossi, Giuseppe (2020) Legitimating the standard-setter of public sector accounting reforms. Public Money & Management, 40 (7). pp. 499-508. DOI https://doi.org/10.1080/09540962.2020.1769381
de Aquino, André Carlos Busanelli and Lino, André and Cardoso, Ricardo Lopes and Grossi, Giuseppe (2020) Legitimating the standard-setter of public sector accounting reforms. Public Money & Management, 40 (7). pp. 499-508. DOI https://doi.org/10.1080/09540962.2020.1769381
Abstract
This paper shows how the Brazilian Treasury has developed strategies to build legitimacy in a civil law context where the legislature left a vacuum regarding the accrual accounting standard-setting mandate. While the accounting ‘rule-enforcers’ neglected to require compliance with the rules, the ‘rule-makers’ co-operated with each other to build normativity for accounting rules and eventually attempted to develop new forms of enforcement, which the ‘rule-appliers’ lobbied against.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Accrual accounting; Brazil; dual-system; governmental accounting; IPSAS; legitimacy; normativity; whole of public sector accounts |
| Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School Faculty of Social Sciences > Essex Business School > Essex Accounting Centre |
| SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
| Depositing User: | Unnamed user with email elements@essex.ac.uk |
| Date Deposited: | 04 Mar 2025 16:15 |
| Last Modified: | 04 Mar 2025 16:15 |
| URI: | http://repository.essex.ac.uk/id/eprint/37746 |
Available files
Filename: Latam 3 Busanelli de Aquino_copyedited_final_1may - Essex RIS.pdf