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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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    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
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    3 results - showing 1 - 3