000060417 001__ 60417
000060417 005__ 20210310171106.0
000060417 0247_ $$2doi$$a10.1002/pad.1747
000060417 0248_ $$2sideral$$a93988
000060417 037__ $$aART-2016-93988
000060417 041__ $$aeng
000060417 100__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000060417 245__ $$aPublic Financial Management Reforms: The Role of Ipsas in Latin-America
000060417 260__ $$c2016
000060417 5060_ $$aAccess copy available to the general public$$fUnrestricted
000060417 5203_ $$aDuring the last 30years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin-American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin-American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin-American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision-making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation.
000060417 536__ $$9info:eu-repo/grantAgreement/ES/DGA/CEMBE
000060417 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000060417 590__ $$a0.86$$b2016
000060417 591__ $$aPUBLIC ADMINISTRATION$$b35 / 47 = 0.745$$c2016$$dQ3$$eT3
000060417 591__ $$aPLANNING & DEVELOPMENT$$b40 / 55 = 0.727$$c2016$$dQ3$$eT3
000060417 592__ $$a0.657$$b2016
000060417 593__ $$aPublic Administration$$c2016$$dQ2
000060417 593__ $$aDevelopment$$c2016$$dQ2
000060417 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000060417 700__ $$aGómez-Villegas, Mauricio
000060417 700__ $$aMontesinos, Vicente
000060417 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000060417 773__ $$g36, 1 (2016), 51-64$$pPublic adm. dev.$$tPUBLIC ADMINISTRATION AND DEVELOPMENT$$x0271-2075
000060417 8564_ $$s229023$$uhttps://zaguan.unizar.es/record/60417/files/texto_completo.pdf$$yPostprint
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000060417 909CO $$ooai:zaguan.unizar.es:60417$$particulos$$pdriver
000060417 951__ $$a2021-03-10-17:00:44
000060417 980__ $$aARTICLE