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Keywords: Latin America
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Journal Articles
Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective
Available to PurchaseGabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales, Patricia Siqueira Varela
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (1): 48–69.
Published: 09 December 2024
...Gabriela Molina Frisancho; Ricardo Rocha de Azevedo; Angélica Arroyo Morales; Patricia Siqueira Varela Purpose This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America. Design/methodology/approach Semi-structured...
Journal Articles
Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (1): 1–24.
Published: 17 October 2024
... with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction. Originality/value This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption...
