Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional

Autor:	Mauricio Gómez-Villegas, Fabrício Ramos Neves
Rok vydání:	2020
Předmět:	Latin Americans Public Administration International accounting International standard 05 social sciences Public policy 050201 accounting Epistemic community 0506 political science Economy Order (exchange) Political science 0502 economics and business 050602 political science & public administration
Zdroj:	Revista de Administração Pública. 54:11-31
ISSN:	1982-3134 0034-7612
DOI:	10.1590/0034-761220180157
Popis:	Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by different internal factors as well as external dynamics. The role of experts in the design of public policies associated with international standards has been studied by the epistemic community theory, which is the theoretical framework used in this study to address the influence of different international organizations on the adoption of IPSAS in Brazil and Colombia. This paper discusses the isomorphic institutional pressure exerted over the governments of these two countries in order to meet an international standard considered to be adequate. Meanwhile, the emerging trend towards the adoption of IPSAS in Latin America continues to grow, although some obstacles to achieving the goals defined in the reform arise.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::738494c04eb78005dddc94c66d364372 https://doi.org/10.1590/0034-761220180157 Zobrazit plný text záznamu