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

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

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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
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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
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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
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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
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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
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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
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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
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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
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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
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