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

Uploaded by Fabrício Neves     May 23, 2022     1195  
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. Hot

Uploaded by Fabrício Neves     May 23, 2022     1001  
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 Hot

Uploaded by André Lino     November 27, 2021     1290  
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 Hot

Uploaded by André Aquino     September 10, 2021     1430  
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 Hot

Uploaded by Ricardo Azevedo     September 23, 2020     1844  
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     1743  
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 Hot

Uploaded by André Lino     August 17, 2020     1343  
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 Hot

Uploaded by André Lino     August 17, 2020     1208  
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     1810  
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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Financial Resilience in Brazilian Municipalities Hot

Uploaded by André Aquino     September 09, 2017     2292  
Author(s)
Paper language
English
Keywords
Brazil; financial resilience; local government; crises responses; mayor leadership; budgetary slack
Category
Comparative Research
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