Deadlines and software: disentangling local government accounting reforms in Brazil Ricardo Azevedo

https://psaar.net/media/reviews/photos/thumbnail/300x250s/ed/d3/9b/PMM-red-74-1600929830.jpg
Uploaded by Ricardo Azevedo     Uploaded date: September 23, 2020    
839  
Publication date
May 26, 2020
Paper language
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.

Moving deadlines for the adoption of new accounting rules and procedures had a major impact on public sector accounting reforms in Brazil. Politicians and mangers need to be aware of the importance of setting and sticking to deadlines, as well as backing up their deadlines with the necessary resources. More attention needs to be given to the design of IPSAS reform initiatives, as well as to the extent to which commercial software providers and private sector accounting firms can affect how governments are able to prioritize and implement accounting policies.
Preferred Citation
Azevedo, R. R. de, Aquino, A. C. B. de, Neves, F. R., & Silva, C. M. da. (2020). Deadlines and Software: disentangling local government accounting gradual reforms in Brazil. Public Money & Management, 1–17. https://doi.org/10.1080/09540962.2020.1766203
Keywords
Accounting information system; accounting reform; accrual accounting; deadlines; gradual implementation; IPSAS; public financial management; public sector
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up