Publication type: Article in scientific journal
Type of review: Peer review (publication)
Title: IPSAS in Latin America : innovation, isomorphism or rhetoric?
Authors: Gómez-Villegas, Mauricio
Brusca, Isabel
Bergmann, Andreas
et. al: No
DOI: 10.1080/09540962.2020.1769374
Published in: Public Money & Management
Volume(Issue): 40
Issue: 7
Pages: 489
Pages to: 498
Issue Date: 1-Jun-2020
Publisher / Ed. Institution: Routledge
ISSN: 0954-0962
Language: English
Subjects: Accrual accounting; IPSAS; Latin America; Latin American accounting system
Subject (DDC): 350: Public administration
Abstract: Over the past 30 years, many initiatives have been undertaken to reform public administration in Latin American countries. Among other aspects, the reforms seek to improve the transparency and accountability of the public sector by modernizing public accounting and budgeting systems. The adoption of accrual accounting in the public sector has been seen as an innovation and it is driven by the implementation of IPSAS. This paper sheds light on the process of reform of public financial management in Latin America and the state of implementation of IPSAS. The paper analyses the driving forces for adopting or adapting IPSAS, as well as the obstacles and challenges in doing so. Latin America is at the forefront of the IPSAS implementation. This article analysis the factors that are contributing to this achievement. The reforms in this part of the world have the potential to become a reference for other implementation projects. The experiences and initiatives analysed in this paper will help managers and policy-makers to understand the relevance that adequate accounting systems have for public management, as well as the challenges that IPSAS implementation has in practice.
Fulltext version: Published version
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Appears in collections:Publikationen School of Management and Law

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