60417 20210310171106.0 doi 10.1002/pad.1747 sideral 93988 ART-2016-93988 eng (orcid)0000-0002-2897-1744 Brusca, Isabel Universidad de Zaragoza Public Financial Management Reforms: The Role of Ipsas in Latin-America 2016 Access copy available to the general public Unrestricted 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. info:eu-repo/grantAgreement/ES/DGA/CEMBE info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.86 2016 PUBLIC ADMINISTRATION 35 / 47 = 0.745 2016 Q3 T3 PLANNING & DEVELOPMENT 40 / 55 = 0.727 2016 Q3 T3 0.657 2016 Public Administration 2016 Q2 Development 2016 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Gómez-Villegas, Mauricio Montesinos, Vicente 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 36, 1 (2016), 51-64 Public adm. dev. PUBLIC ADMINISTRATION AND DEVELOPMENT 0271-2075 229023 http://zaguan.unizar.es/record/60417/files/texto_completo.pdf Postprint 33577 http://zaguan.unizar.es/record/60417/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:60417 articulos driver 2021-03-10-17:00:44 ARTICLE