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• W158478994 abstract "Over the last 30 years, the public sector has passed through a wave of reforms worldwide, usually towards the adoption of business-like practices as a way to better manage the public resources. With respect to financial reporting, these reforms have as cornerstones the adoption of accrual-accounting (AA) in place of the traditional cash-basis accounting and the discussions towards the use of a set of international accounting standards (IAS) such as the International Public Sector Accounting Standards (IPSAS) or the International Financial Reporting Standards (IFRS).Local governments of Brazil and the UK are in different stages of these reforms. While the first are expected to finish these AA and IAS adoption in the next two years, using the IPSAS as guidelines, the last are already using accrual-accounting and IFRS.Using qualitative and quantitative data collected through questionnaire and interviews, this thesis presents a cross-sectional comparative analysis of the perceptions of Brazilian (ex-ante) and English (ex-post) local governments in regards challenges and benefits of these reforms.The research identified that Brazilians and English managers share close perceptions about the benefits of AA. However, in regards to IAS, Brazilian local governments have far better expectations than the English have experienced. The English experience is also presented as a benchmark to drive Brazilian accounting reforms." @default.
• W158478994 created "2016-06-24" @default.
• W158478994 creator A5055017045 @default.
• W158478994 date "2013-11-01" @default.
• W158478994 modified "2023-09-26" @default.
• W158478994 title "Perceptions of benefits and challenges of public sector accounting reforms: a cross-sectional comparison between Brazilian and English local governments" @default.
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• W158478994 hasPublicationYear "2013" @default.
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