Over the past 30 years, many initiatives have been undertaken to reform public
administration in Latin American countries. Among other aspects, the reforms seek to …

Abstract Started on January 1, 2015, all government agencies should have implememted
the accrual basis. The purpose of this study is to provide the results of a review of readiness …

Purpose The objective of this study is to examine the perceived usefulness of accrual
accounting-based financial information for accountability and for supporting decision …

Os países da América Latina têm experimentado um crescente interesse pelas normas
internacionais de contabilidade. Vários países estão avançando na adoção de padrões …

Latin American countries have undergone a growing interest in international accounting
standards. Several countries are making progress in the adoption of international standards …

Purpose-This study to investigate the relationship between internal control systems,
information technology, Implementation of Government Accounting Standards and the …

This study aims to analyze the effect of internal control systems, GAS implementation,
internal audit, and information technology on the quality of financial statements. Employees …

O objetivo do estudo é analisar a relação entre a percepção dos contadores públicos sobre
as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBC TSPs) e as …

O estágio atual da pesquisa em contabilidade aplicada ao setor público (CASP) demanda
teorização, levando a debates sobre pesquisa positiva versus normativa, pluralismo de …

In order to improve the quality of performance, transparency and accountability of the
government in the finance, the government issued Law number 15 in 2004 on Audit of State …