Advanced search
Publication Cover
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.
Submit an article Journal homepage
601
Views
13
CrossRef citations to date
0
Altmetric
Papers

Legitimating the standard-setter of public sector accounting reforms

André Carlos Busanelli de Aquinoa University of São Paulo, BrazilORCID Iconhttps://orcid.org/0000-0002-0329-410X
ORCID Icon,
André Feliciano Linob Federal University of Pará, BrazilORCID Iconhttps://orcid.org/0000-0003-1121-4971
ORCID Icon,
Ricardo Lopes Cardosoc Brazilian School of Public and Business Administration at Getulio Vargas Foundation, BrazilORCID Iconhttps://orcid.org/0000-0002-0058-0063
ORCID Icon &
Giuseppe Grossid Nord University Business School, Norway; School of Business, Kristianstad University, Sweden; Kozminski University, PolandORCID Iconhttps://orcid.org/0000-0002-9540-2285
ORCID Icon
Pages 499-508 | Published online: 02 Jun 2020

Citations (13)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (4)

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.
Read now
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.
Read now
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.
Read now
Mauricio Gómez-Villegas, Isabel Brusca & Andreas Bergmann. (2020) IPSAS in Latin America: innovation, isomorphism or rhetoric?. Public Money & Management 40:7, pages 489-498.
Read now

Articles from other publishers (9)

Andreea Hancu-Budui & Ana Zorio-Grima. (2021) Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement. Journal of Public Budgeting, Accounting & Financial Management 35:4, pages 451-473.
Crossref
Irshad Ali, Peni T. Fukofuka & Anil K. Narayan. (2023) Critical reflections on sustainability reporting standard setting. Sustainability Accounting, Management and Policy Journal 14:4, pages 776-791.
Crossref
André Feliciano Lino, Ricardo Rocha de Azevedo & Guilherme Simões Belote. (2023) The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil. Journal of Public Budgeting, Accounting & Financial Management 35:2, pages 198-218.
Crossref
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.
Crossref
Bruna dos Santos, Leandro Menezes Rodrigues, Luciano Marcio Scherer & Claudio Marcelo Edwards Barros. (2022) Relação entre Divulgação Contábil e Características Socioeconômicas de Municípios Paranaenses. Contabilidade Gestão e Governança 25:esp, pages 331-351.
Crossref
Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
Crossref
André Feliciano Lino, André Carlos Busanelli de Aquino & Fabricio Ramos Neves. (2021) Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability & Management 38:2, pages 202-222.
Crossref
André Carlos Busanelli de Aquino & Richard A. Batley. (2022) Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil. Accounting, Organizations and Society 98, pages 101297.
Crossref
Carlos Larrinaga & Jan Bebbington. (2021) The pre-history of sustainability reporting: a constructivist reading. Accounting, Auditing & Accountability Journal 34:9, pages 162-181.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.