Deadlines and software: disentangling local government accounting reforms in Brazil |
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| Authors: | Ricardo Rocha de Azevedo André Carlos Busanelli de Aquino Fabricio Ramos Neves Cleia Maria da Silva |
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| Institution: | 1. Federal University of Uberlandia, Brazil  https://orcid.org/0000-0001-6302-0760;2. University of S?o Paulo, Brazil https://orcid.org/0000-0002-0329-410X;3. University of S?o Paulo, Brazil https://orcid.org/0000-0003-4790-8035;4. Federal Rural University of Rio de Janeiro, Brazil https://orcid.org/0000-0001-8160-8365 |
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| Abstract: | ABSTRACT This paper shows how ongoing accounting reforms in Brazilian local governments were affected by a shift from a universal to a gradual implementation approach. Deadlines being postponed led to a decrease in local governments’ willingness to reform. This effect varied according whether the accountants involved depended on commercial software to operate a particular accounting policy. An important finding from this research was that software providers are to some extent setting the IPSAS implementation agenda in Brazil. |
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| Keywords: | Accounting information system accounting reform accrual accounting deadlines gradual implementation IPSAS public financial management public sector |
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https://orcid.org/0000-0001-6302-0760;2. University of S?o Paulo, Brazil