Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional

Abstract

Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by diff erent internal factors as well as external dynamics. Th e role of experts in the design of public policies associated with international standards has been studied by the epistemic community theory, which is the theoretical framework used in this study to address the infl uence of diff erent international organizations on the adoption of IPSAS in Brazil and Colombia. Th is paper discusses the isomorphic institutional pressure exerted over the governments of these two countries in order to meet an international standard considered to be adequate. Meanwhile, the emerging trend towards the adoption of IPSAS in Latin America continues to grow, although some obstacles to achieving the goals defi ned in the reform arise.

Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization

“…Maciel and Moura [12] also highlight efficiency, stability, reputation and their impacts on the fundraising process in non-profit organizations. According to these results, Suykens et al [35], Neves and Gómez-Villegas [51], O'Rourke [47] and Bueno, Angonese and Gomes [54] explain the behavior of organizations from the perspective of institutional theory and highlight the market pressures and the tendency for companies to act according to the norm. In this logic, Andersson and Self [45] and Dey and Teasdale [46] conclude that the sustainability of non-profit entities is increasingly linked to compliance with rules, norms and social values.…”

“…For Subramony [50], this stems from organizations' natural instinct to imitate each other as a heuristic device to find the most effective technological solution. The mimetic behavior of organizations in view of market pressures is explained by Neves and Gómez-Villegas [51] when they point out that organizations that operate in the same sector end up imitating each other due to pressures from the internal and external environment. They explain that the fundamental axis of institutional theory is the belief "that organizations that share the same environment will use similar practices and, therefore, will become isomorphic with each other" [51] (p. 17).…”

Relação entre Divulgação Contábil e Características Socioeconômicas de Municípios Paranaenses

“…No Brasil, o processo de convergência teve início em 2007, com a criação do Comitê Gestor de Convergência, a qual ocorreu por meio da Resolução Conselho Federal de Contabilidade (CFC) n. 1.103/07. Todavia, para Azevedo e Pigatto (2020) e Gama, Duque e Almeida (2014) ele só ocorreu efetivamente a partir de 2008 com a publicação das "Orientações Estratégicas para a Contabilidade Aplicada ao Setor Público no Brasil" e da edição da Portaria MF n. 184/2008 (Neves & Gómez-Villegas, 2020). Tais documentos são considerados um marco para implantação do novo modelo de contabilidade aplicada ao setor público (Feijó & Bugarim, 2008).…”

“…Williams e Hussein (2019) constataram que a adoção das IPSAS aumenta o nível de transparência e prestação de contas no uso de recursos governamentais. Essa situação ratifica a relevância da adoção das NBC TSP para a melhoria da qualidade das informações contábeis no setor público (Gama et al, 2014;Neves & Gómez-Villegas, 2020), tendo em vista que a transparência não deve ser considerada como um mero ato de formalidade.…”

Influência do isomorfismo institucional na adoção do >i<balanced scorecard>/i< pelas organizações pertencentes ao polo industrial de Manaus

“…Um elemento-chave da Teoria Institucional é a crença de que as organizações que compartilham o mesmo ambiente empregarão práticas semelhantes e, portanto, se tornarão isomórficas (Neves & Gómez-Villegas, 2020).…”