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    New development: The challenges of public sector accounting education in business schools

    Uploaded by Fabrício Neves     May 23, 2022     412  
    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
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    Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

    Uploaded by Fabrício Neves     May 23, 2022     349  
    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
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    Fighting or supporting corruption? The role of public sector audit organizations in Brazil

    Uploaded by André Lino     November 27, 2021     540  
    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
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    Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil

    Uploaded by André Aquino     September 10, 2021     686  
    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
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    Financial Management Information Systems and accounting policies retention in Brazil

    Uploaded by Ricardo Azevedo     September 23, 2020     975  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; Contracting out; Local governments; IPSAS; FMIS
    Category
    International Accounting / Accounting Harmonization
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    Deadlines and software: disentangling local government accounting reforms in Brazil Hot

    Uploaded by Ricardo Azevedo     September 23, 2020     1033  
    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
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    Organizational wrongdoing in courts of accounts

    Uploaded by André Lino     August 17, 2020     738  
    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
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    The diversity of the Brazilian regional Audit Courts on government auditing

    Uploaded by André Lino     August 17, 2020     714  
    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
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    Lack of institutional work and organizational change failure in Brazilian local governments Hot

    Uploaded by André Lino     August 17, 2020     1058  
    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     1639  
    Author(s)
    Paper language
    English
    Keywords
    Brazil; financial resilience; local government; crises responses; mayor leadership; budgetary slack
    Category
    Comparative Research
    Read more
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