Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America

Abstract

Th e idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces infl uence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. Th ere is evidence that later infl uences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in Latin-America. However, the roots and the associated eff ects (e.g., recent innovations, resistances, decoupling) of PSA&F are still unanswered questions. Such 'recent innovations' on public fi nancial management processes include but are not limited to accrual accounting, convergence towards IPSAS, risk assessment, auditing, and budgeting. Th is special issue contains four articles capturing diff erent perspectives of infl uences and mechanisms of PSA&F in the region.

Factors that lead to pleasure and suffering at work: A study on the view of federal public accountants in the executive branch

“…Changes in the process of convergence to international accounting standards have been influenced by international investors, who demand greater transparency of Brazilian accounting information in the public sector (AQUINO et al, 2020). According to Moras and Klan (2018), federal public accountants are responsible for intermediating and adopting the process of harmonizing international public accounting standards to a standard adapted to the national context and which should be practiced by federal agencies with the consent of the normative and advisory entities, the STN and the CFC.…”

“…Among the impacts on accounting from the beginning of the 21st century in the public sector are the adoption of the International Accounting Standards for the Public Sector and foreign influences such as those of the G20 Group, International Monetary Fund (IMF) in Latin America. In Brazil, in 2008, the first Brazilian Accounting Standards applied to the public sector (NBC TSP) were adopted in the three spheres of government (AQUINO et al, 2020;MARQUES;BEZERRA FILHO;CALDAS, 2020). To better meet the demands of this scenario, new skills are needed.…”

Fatores que levam ao prazer e ao sofrimento no trabalho: um estudo sobre a visão dos contadores públicos federais do poder executivo

“…As mudanças no processo de convergência às normas internacionais de contabilidade têm sido influenciadas por investidores internacionais, que demandam maior transparência das informações contábeis brasileiras do setor público (AQUINO et al, 2020). Segundo Morás e Klan (2018), os contadores públicos federais são os responsáveis pela intermediação e adoção do processo de harmonização das normas internacionais de contabilidade pública a um padrão adaptado ao contexto nacional e que deverão ser praticadas pelos órgãos federais com a anuência das entidades normativas e consultivas, a STN e o CFC.…”

“…A Psicodinâmica do Trabalho (PDT) foi criada na década de oitenta por Christophe Dejours, com o objetivo de compreender o vínculo entre trabalho, subjetividade e intersubjetividade, abrangendo teorias que compõem a clínica do trabalho, como a ergologia, clínica de atividades, psicossociologia e a própria PDT (MÉLOU et al, 2017).…”

Aprendendo com as Experiências Internacionais: Normas Contábeis Diferenciadas para Entidades do Setor Público

“…Assim, a adoção das IPSAS, ou a harmonização dos padrões contábeis locais a esse conjunto de normas, tem sido um desafio para a contabilidade dos governos que, ao longo dos anos, acabaram por adotar diferentes abordagens e alcançaram diferentes estágios de adoção (Association of Chartered Certified Accountants [ACCA], 2017; Amiri & Hamza, 2020;Aquino, Caperchione, Cardoso & Steccolini, 2020;Frintrup, Schmidthuber & Hilgers, 2020;Lima & Lima, 2019;Soguel & Luta, 2021).…”