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Keywords: Normative legitimacy
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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...
