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Resumen: During 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.
Idioma: Inglés
DOI: 10.1002/pad.1747
Año: 2016
Publicado en: PUBLIC ADMINISTRATION AND DEVELOPMENT 36, 1 (2016), 51-64
ISSN: 0271-2075
Factor impacto JCR: 0.86 (2016)
Categ. JCR: PUBLIC ADMINISTRATION rank: 35 / 47 = 0.745 (2016) - Q3 - T3
Categ. JCR: PLANNING & DEVELOPMENT rank: 40 / 55 = 0.727 (2016) - Q3 - T3
Factor impacto SCIMAGO: 0.657 - Public Administration (Q2) - Development (Q2)

Financiación: info:eu-repo/grantAgreement/ES/DGA/CEMBE
Tipo y forma: Artículo (PostPrint)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)

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