Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch
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Author(s)
Barbosa, Valdenês P.
Macagnan, Clea B.
Silveira Thys Mutti, Cláudia
Date Issued
December 28, 2024
Journal
Public Organization Review
Publisher
Springer US
Citation
Barbosa, V.P., Macagnan, C.B. & Silveira Thys Mutti, C. Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch. Public Organiz Rev 25, 349–368 (2025).
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Author's final manuscript
Abstract
This study analyzed the perspective of accounting professionals from agencies linked to the Brazilian Federal Executive Branch on the informal institutionalization of the International Public Sector Accounting Standards 17 (IPSAS 17). We assumed that the formal institutionalization of IPSAS 17 was not enough for its implementation. Practices such as informal institutionalization would help implement IPSAS. With the formulation of five hypotheses, we applied a questionnaire to accounting professionals from the Brazilian Federal Executive Branch, which was answered by 72.56% of them. We confirmed the hypothesis that the respondents consider the practices of IPSAS 17 advantageous, with benefits outweighing costs.
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DOI of Published Version
https://doi.org/10.1007/s11115-024-00803-y
