IPSAS adoption: the accounting environment in local governments in Latin America
The research analyzes the influences of the accounting environment on the process of convergence to IPSAS, with a focus on local governments – a topic little researched in the literature. The study involved interviews with standard-setters and accountants from five Latin American countries (Brazil,...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | Universidade Federal de Santa Catarina (UFSC) |
| Repositorio: | Revista Contemporânea de Contabilidade (Online) |
| Idioma: | inglés español |
| OAI Identifier: | oai:periodicos.ufsc.br:article/85361 |
| Acceso en línea: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/85361 |
| Access Level: | acceso abierto |
| Palabra clave: | Accounting environment convergence local governments IPSAS accounting reforms Ambiente contable convergencia gobiernos locales reformas contables Ambiente contábil convergência governos locais reformas contábeis |
| Sumario: | The research analyzes the influences of the accounting environment on the process of convergence to IPSAS, with a focus on local governments – a topic little researched in the literature. The study involved interviews with standard-setters and accountants from five Latin American countries (Brazil, Peru, Argentina, Paraguay, and Colombia). The results suggest that the primary determinants of IPSAS adoption in these countries are: (i) the convergence model (direct/indirect); (ii) accounting software (standardized/outsourced); (iii) the accounting team (internal/external/mixed); (iv) support and training (promoted/required); and (v) professional training (evaluated/awarded). The findings imply that differences in these areas may be related to the performance of local government accountants. Unfamiliarity, automation, and disinterest were some of the responses from municipal accountants. The results do not define countries as “adopting” or “non-adopting”; however, the implications for IPSAS allow for the identification of the phase of adoption a country is in (declaration, implementation, application). The research shows different contexts and responses, highlighting the importance of the accountant’s perception – reflected in their performance – in the accounting environment in which they operate. |
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