Public Sector Accounting in Cape Verdean central government: analysis of the main incentives to the reform Susana Jorge

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Uploaded by Susana Jorge     Uploaded date: March 19, 2019    
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Publication date
July 18, 2018
Paper language
Abstract
This paper discusses the reform process of the accounting system in the Cape Verde Central Government since 2001, analysing the factors that motivate the reform. This period was particularly important, considering that it was when accrual-based accounting was firstly introduced in the public sector in the country. The specific goal of this research is to describe the main stimuli of this reform, and to explore their effects.
The study is theoretically framed by the contingency model (Lüder 1994; 2002) and the institutional theory (DiMaggio & Powell, 1983); it is a qualitative-based research and the data was collected through semi-structured interviews and analysis of several documents and of the legal framework.
It is a pioneering investigation with important contributions to understand public sector accounting reform processes in developing countries, with particular focus on the Cape Verdean context, whose reality has not been much analysed academically.
Preferred Citation
BRITO, J.; JORGE, S. (2018). A Contabilidade Pública no governo central de Cabo Verde: análise dos principais incentivos para a reforma»; Contabilidade & Gestão (Portuguese Journal of Accounting and Management), 22, 9-35.
Keywords
Public sector accounting, reform, institutionalization, Cape Verde, accrual-based accounting.
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Category
Other
Type of Paper
Published paper

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