Public Money & Management, Volume 40, Issue 7 (2020)

Browse this journal
Sample our Politics & International Relations journals, sign in here to start your FREE access for 14 days

Public Money & Management, Volume 40, Issue 7 (2020)

See all volumes and issues
Vol 44, 2024 Vol 43, 2023 Vol 42, 2022 Vol 41, 2021 Volume 40, 2020 Vol 39, 2019 Vol 38, 2018 Vol 37, 2017 Vol 36, 2016 Vol 35, 2015 Vol 34, 2014 Vol 33, 2013 Vol 32, 2012 Vol 31, 2011 Vol 30, 2010 Vol 29, 2009 Vol 28, 2008 Vol 27, 2007 Vol 26, 2006 Vol 25, 2005 Vol 24, 2004 Vol 23, 2003 Vol 22, 2002 Vol 21, 2001 Vol 20, 2000 Vol 19, 1999 Vol 18, 1998 Vol 17, 1997 Vol 16, 1996 Vol 15, 1995 Vol 14, 1994 Vol 13, 1993 Vol 12, 1992 Vol 11, 1991 Vol 10, 1990 Vol 9, 1989 Vol 8, 1988 Vol 7, 1987 Vol 6, 1986-1987 Vol 5, 1985-1986 Vol 4, 1984-1985 Vol 3, 1983-1984 Vol 2, 1982-1983 Vol 1, 1981-1982
Download citations Download PDFs Download issue

Theme: Governmental accounting and public financial management reforms in Latin America. Guest Editors: Mauricio Gómez Villegas and Andreas Bergmann.

Editorial

Editorial
Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann
Editorial: Advances and challenges of public financial management reforms in Latin America
Mauricio Gómez-Villegas & Andreas Bergmann
Pages: 487-488
Published online: 03 Aug 2020
CitationforTheme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann | Full Text | References | PDF (372 KB) | EPUB
  • 1560 Views
  • 1 CrossRef citations
  • 0Altmetric
Free Access

Papers

IPSAS in Latin America: innovation, isomorphism or rhetoric?
Mauricio Gómez-Villegas, Isabel Brusca & Andreas Bergmann
Pages: 489-498
Published online: 01 Jun 2020
AbstractforIPSAS in Latin America: innovation, isomorphism or rhetoric? | Full Text | References | PDF (1 MB) | EPUB
  • 777 Views
  • 17 CrossRef citations
  • 0Altmetric
Legitimating the standard-setter of public sector accounting reforms
André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Lopes Cardoso & Giuseppe Grossi
Pages: 499-508
Published online: 02 Jun 2020
AbstractforLegitimating the standard-setter of public sector accounting reforms | Full Text | References | PDF (1.1 MB) | EPUB
  • 601 Views
  • 13 CrossRef citations
  • 0Altmetric
Deadlines and software: disentangling local government accounting reforms in Brazil
Ricardo Rocha de Azevedo, André Carlos Busanelli de Aquino, Fabricio Ramos Neves & Cleia Maria da Silva
Pages: 509-518
Published online: 26 May 2020
AbstractforDeadlines and software: disentangling local government accounting reforms in Brazil | Full Text | References | PDF (1.1 MB) | EPUB
  • 410 Views
  • 11 CrossRef citations
  • 0Altmetric

New development

Article
New development: Integration of budget and governmental accounting in Mexican states
Laura Sour
Pages: 519-522
Published online: 02 Jun 2020
AbstractforNew development: Integration of budget and governmental accounting in Mexican states | Full Text | References | PDF (313.3 KB) | EPUB
  • 266 Views
  • 4 CrossRef citations
  • 0Altmetric
Article
New development: Budgetary accounting in Colombia—arguments for a much-needed reform
Andrés Camilo Santos Ospina
Pages: 523-526
Published online: 26 May 2020
AbstractforNew development: Budgetary accounting in Colombia—arguments for a much-needed reform | Full Text | References | PDF (380.6 KB) | EPUB
  • 245 Views
  • 3 CrossRef citations
  • 0Altmetric
Article
New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia
Carmen Alejandra Ocampo-Salazar
Pages: 527-530
Published online: 04 Jun 2020
AbstractforNew development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia | Full Text | References | PDF (317.4 KB) | EPUB
  • 319 Views
  • 3 CrossRef citations
  • 0Altmetric
Article
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information
Martha Liliana Arias Bello
Pages: 531-534
Published online: 26 May 2020
AbstractforNew development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information | Full Text | References | PDF (671 KB) | EPUB
  • 483 Views
  • 4 CrossRef citations
  • 0Altmetric
Article
New development: Accounting recognition of public infrastructure—applying a practical control criterion approach
Verónica Ruz Farías
Pages: 535-539
Published online: 18 May 2020
AbstractforNew development: Accounting recognition of public infrastructure—applying a practical control criterion approach | Full Text | References | PDF (664.6 KB) | EPUB
  • 373 Views
  • 4 CrossRef citations
  • 0Altmetric

Explore articles

Explore the most recently published articles

Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning
Anatoli Bourmistrov et al.
Article | Published online: 2 Jul 2024
Open Access
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes
Justine Marienfeldt et al.
Article | Published online: 2 Jul 2024
Open Access
New development: Assessing the influence of Brazil's public governance narrowness on the Brazilian Army
Karina Furtado Rodrigues et al.
Article | Published online: 2 Jul 2024
New development: Is Nolan enough? Why senior officers need to understand public values at the street-level perspective
Steven Parker et al.
Article | Published online: 2 Jul 2024
Open Access
View all latest articles