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Deadlines and software: disentangling local government accounting reforms in Brazil
Authors:Ricardo Rocha de Azevedo  André Carlos Busanelli de Aquino  Fabricio Ramos Neves  Cleia Maria da Silva
Affiliation:1. Federal University of Uberlandia, Brazil "ORCIDhttps://orcid.org/0000-0001-6302-0760;2. University of S?o Paulo, Brazil "ORCIDhttps://orcid.org/0000-0002-0329-410X;3. University of S?o Paulo, Brazil "ORCIDhttps://orcid.org/0000-0003-4790-8035;4. Federal Rural University of Rio de Janeiro, Brazil "ORCIDhttps://orcid.org/0000-0001-8160-8365
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.
Keywords:Accounting information system  accounting reform  accrual accounting  deadlines  gradual implementation  IPSAS  public financial management  public sector
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