| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | IPSAS in Latin America : innovation, isomorphism or rhetoric? |
| Autor/-in: | Gómez-Villegas, Mauricio Brusca, Isabel Bergmann, Andreas |
| et. al: | No |
| DOI: | 10.1080/09540962.2020.1769374 |
| Erschienen in: | Public Money & Management |
| Band(Heft): | 40 |
| Heft: | 7 |
| Seite(n): | 489 |
| Seiten bis: | 498 |
| Erscheinungsdatum: | 1-Jun-2020 |
| Verlag / Hrsg. Institution: | Routledge |
| ISSN: | 0954-0962 1467-9302 |
| Sprache: | Englisch |
| Schlagwörter: | Accrual accounting; IPSAS; Latin America; Latin American accounting system |
| Fachgebiet (DDC): | 350: Öffentliche Verwaltung |
| Zusammenfassung: | 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. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/20207 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Gómez-Villegas, M., Brusca, I., & Bergmann, A. (2020). IPSAS in Latin America : innovation, isomorphism or rhetoric? Public Money & Management, 40(7), 489–498. https://doi.org/10.1080/09540962.2020.1769374
Gómez-Villegas, M., Brusca, I. and Bergmann, A. (2020) ‘IPSAS in Latin America : innovation, isomorphism or rhetoric?’, Public Money & Management, 40(7), pp. 489–498. Available at: https://doi.org/10.1080/09540962.2020.1769374.
M. Gómez-Villegas, I. Brusca, and A. Bergmann, “IPSAS in Latin America : innovation, isomorphism or rhetoric?,” Public Money & Management, vol. 40, no. 7, pp. 489–498, Jun. 2020, doi: 10.1080/09540962.2020.1769374.
GÓMEZ-VILLEGAS, Mauricio, Isabel BRUSCA und Andreas BERGMANN, 2020. IPSAS in Latin America : innovation, isomorphism or rhetoric? Public Money & Management. 1 Juni 2020. Bd. 40, Nr. 7, S. 489–498. DOI 10.1080/09540962.2020.1769374
Gómez-Villegas, Mauricio, Isabel Brusca, and Andreas Bergmann. 2020. “IPSAS in Latin America : Innovation, Isomorphism or Rhetoric?” Public Money & Management 40 (7): 489–98. https://doi.org/10.1080/09540962.2020.1769374.
Gómez-Villegas, Mauricio, et al. “IPSAS in Latin America : Innovation, Isomorphism or Rhetoric?” Public Money & Management, vol. 40, no. 7, June 2020, pp. 489–98, https://doi.org/10.1080/09540962.2020.1769374.
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