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Public Money & Management Volume 40, 2020 - Issue 7: Theme: Governmental accounting and public financial management reforms in Latin America. Guest Editors: Mauricio Gómez Villegas and Andreas Bergmann.
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IPSAS in Latin America: innovation, isomorphism or rhetoric?

Mauricio Gómez-Villegasa Universidad Nacional de Colombia, ColombiaORCID Iconhttps://orcid.org/0000-0001-9043-6358
ORCID Icon,
Isabel Bruscab Universidad de Zaragoza, SpainORCID Iconhttps://orcid.org/0000-0002-2897-1744
ORCID Icon &
Andreas Bergmannc Zurich University of Applied Sciences, SwitzerlandORCID Iconhttps://orcid.org/0000-0002-8776-231X
ORCID Icon
Pages 489-498 | Published online: 01 Jun 2020

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Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 0:0, pages 1-10.
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Rui Salato, Patrícia Gomes & Carlos Ferreira. (2023) Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research. Public Money & Management 0:0, pages 1-13.
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Fabrício Ramos Neves, André Carlos Busanelli de Aquino & Polyana Batista da Silva. (2022) New development: The challenges of public sector accounting education in business schools. Public Money & Management 42:7, pages 569-572.
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Mauricio Gómez-Villegas & Andreas Bergmann. (2020) Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann. Public Money & Management 40:7, pages 487-488.
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Articles from other publishers (13)

Clarissa Mendonça Corradi-Webster, Graziela Reis, Elizabeth B.V. Brisola, Cristiana Nelise de Paula Araujo, Éllen Cristina Ricci, Lívia Sicaroni Rufato, Cristina Andrade Sampaio, Mário César Rezende Andrade, José Alberto Orsi, Rosa Alba Sarno Oliveira, Ana Lúcia Cidade, Políbio Campos & Mark N. Costa. (2023) Peer support in Brazil: experiences and strategies of inclusion, empowerment and citizenship. Journal of Public Mental Health 22:3, pages 98-108.
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Hüseyin ÖZYİĞİT & Sait KAYGUSUZ. (2023) ULUSLARARASI KAMU SEKTÖRÜ MUHASEBE STANDARTLARI: MADDİ DURAN VARLIKLAR (IPSAS 17) STANDARDININ İNCELENMESİINTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: EXAMINATION OF THE PROPERTY, PLANT AND EQUIPMENT (IPSAS 17) STANDARD. Muhasebe ve Denetime Bakış 23:70, pages 161-182.
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Margarida Isabel Liberato, Inna Choban de Sousa Paiva & Rogério Serrasqueiro. (2023) Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda. Journal of Accounting & Organizational Change.
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Gerasimos Rompotis & Dimitris Balios. (2023) Benefits of IPSAS and their differences from IFRS: a discussion paper. EuroMed Journal of Business.
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Patrícia Gomes, Isabel Brusca, Maria J. Fernandes & Estela Vilhena. (2022) The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 12-40.
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Guillaume Fontaine, Alejandro Hernández-Luis, Taymi Milán & Carlos Rodrigues de CairesGuillaume Fontaine, Alejandro Hernández-Luis, Taymi Milán & Carlos Rodrigues de Caires. 2023. Tackling Corruption in Latin America. Tackling Corruption in Latin America 87 133 .
João Abreu de Faria Bilhim, Ricardo Rocha de Azevedo & Paula Gomes dos Santos. (2022) Reformas do Setor Público e Mudanças na Contabilidade Pública. Contabilidade Gestão e Governança 25:esp, pages 388-397.
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Raquel Luz de Lima, Diana Vaz de Lima, Patrícia Siqueira Varela & Claudia Ferreira da Cruz. (2022) Aprendendo com as Experiências Internacionais: Normas Contábeis Diferenciadas para Entidades do Setor Público. Contabilidade Gestão e Governança 25:esp, pages 352-369.
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Tausi Ally Mkasiwa. (2022) The magic of IPSAS accrual: the real without reality. International Journal of Public Sector Management 35:6, pages 692-706.
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Maysa Alves Correa Silva, Alessandro Carlos da Silva Junior, Marco Aurélio Marques Ferreira & Antônio Carlos Brunozi Júnior. (2022) Fatores Condicionantes da Adoção dos Padrões Internacionais de Contabilidade Do Setor Público – IPSAS. Contabilidade Gestão e Governança 25:1, pages 103-122.
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Víctor Castañeda-Rodríguez. (2022) Is IPSAS Implementation Related to Fiscal Transparency and Accountability?. BAR - Brazilian Administration Review 19:1.
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Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen & Levi Gårseth-Nesbakk. (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management.
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Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca & Eugenio Caperchione. (2021) Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective. International Journal of Public Sector Management 34:4, pages 393-406.
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