| dc.contributor.author | Barbosa, Valdenês P. | |
| dc.contributor.author | Macagnan, Clea B. | |
| dc.contributor.author | Silveira Thys Mutti, Cláudia | |
| dc.date.accessioned | 2025-05-13T19:16:34Z | |
| dc.date.available | 2025-05-13T19:16:34Z | |
| dc.date.issued | 2024-12-28 | |
| dc.identifier.uri | https://hdl.handle.net/1721.1/159267 | |
| dc.description.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. | en_US |
| dc.publisher | Springer US | en_US |
| dc.relation.isversionof | https://doi.org/10.1007/s11115-024-00803-y | en_US |
| dc.rights | Article is made available in accordance with the publisher's policy and may be subject to US copyright law. Please refer to the publisher's site for terms of use. | en_US |
| dc.source | Springer US | en_US |
| dc.title | Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch | en_US |
| dc.type | Article | en_US |
| dc.identifier.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). | en_US |
| dc.relation.journal | Public Organization Review | en_US |
| dc.eprint.version | Author's final manuscript | en_US |
| dc.type.uri | http://purl.org/eprint/type/JournalArticle | en_US |
| eprint.status | http://purl.org/eprint/status/PeerReviewed | en_US |
| dc.date.updated | 2025-05-10T03:23:51Z | |
| dc.language.rfc3066 | en | |
| dc.rights.holder | The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature | |
| dspace.embargo.terms | Y | |
| dspace.date.submission | 2025-05-10T03:23:51Z | |
| mit.journal.volume | 25 | en_US |
| mit.license | PUBLISHER_POLICY | |
| mit.metadata.status | Authority Work and Publication Information Needed | en_US |
