Advanced search
    11 results - showing 1 - 10
    1 2  
    Ordering 
     
    New development: The challenges of public sector accounting education in business schools Hot

    Uploaded by Fabrício Neves     May 23, 2022     1193  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    fabricioneves@alumni.usp.br
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2066820
    Read more
    Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

    Uploaded by Fabrício Neves     May 23, 2022     998  
    Author(s)
    Paper language
    English
    Keywords
    digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    andre.lino@essex.ac.uk
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12313
    Read more
    Fighting or supporting corruption? The role of public sector audit organizations in Brazil Hot

    Uploaded by André Lino     November 27, 2021     1287  
    Author(s)
    Paper language
    English
    Keywords
    Audit Court; Corruption; Selective Justice; Political Influence; Politicization; Independence
    Category
    Auditing

    How to get the paper

    From the journal
    https://www.sciencedirect.com/science/article/abs/pii/S1045235421001039
    Read more
    Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil Hot

    Uploaded by André Aquino     September 10, 2021     1424  
    Author(s)
    Paper language
    English
    Keywords
    Institutional logic; Hybridization; Hybrid institutions; Role; Agency; Public finance
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    aaquino@usp.br
    From the journal
    https://doi.org/10.1016/j.aos.2021.101297
    Read more
    Financial Management Information Systems and accounting policies retention in Brazil Hot

    Uploaded by Ricardo Azevedo     September 23, 2020     1841  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; Contracting out; Local governments; IPSAS; FMIS
    Category
    International Accounting / Accounting Harmonization
    Read more
    Deadlines and software: disentangling local government accounting reforms in Brazil Hot

    Uploaded by Ricardo Azevedo     September 23, 2020     1737  
    Author(s)
    Paper language
    English
    Keywords
    Accounting information system; accounting reform; accrual accounting; deadlines; gradual implementation; IPSAS; public financial management; public sector
    Category
    International Accounting / Accounting Harmonization
    Read more
    Organizational wrongdoing in courts of accounts Hot

    Uploaded by André Lino     August 17, 2020     1338  
    Author(s)
    Paper language
    English
    Keywords
    organizational wrongdoing; courts of accounts; institutional logic; corruption
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    https://www.scielo.br/pdf/rap/v54n2/en_1982-3134-rap-54-02-220.pdf
    Read more
    The diversity of the Brazilian regional Audit Courts on government auditing Hot

    Uploaded by André Lino     August 17, 2020     1205  
    Author(s)
    Paper language
    English
    Keywords
    governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://www.revistas.usp.br/rcf/article/view/141335
    Read more
    Lack of institutional work and organizational change failure in Brazilian local governments Hot

    Uploaded by André Lino     August 17, 2020     1806  
    Author(s)
    Paper language
    English
    Keywords
    internal control; municipalities; institutional work; institutional capital; reforms
    Category
    Other

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/78503/pdf_267
    Read more
    Financial Resilience in Brazilian Municipalities Hot

    Uploaded by André Aquino     September 09, 2017     2289  
    Author(s)
    Paper language
    English
    Keywords
    Brazil; financial resilience; local government; crises responses; mayor leadership; budgetary slack
    Category
    Comparative Research
    Read more
    11 results - showing 1 - 10
    1 2