| 000 -LEADER |
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| fixed length control field |
01492pab a2200181 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2016 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Brusca, Isabel |
| 245 ## - TITLE STATEMENT |
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| Title |
Public financial management reforms: the role of IPSAS in Latin America |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2016 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.51-64. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
During the last 30?years, 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Financial administration |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Montesinos, Vicente |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Gomez-Villegas, Mauricio |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration and Development |
| 909 ## - |
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| -- |
111678 |
