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Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective

Author

Listed:
  • Gabriela Molina Frisancho
  • Ricardo Rocha de Azevedo
  • Angélica Arroyo Morales
  • Patricia Siqueira Varela

Abstract

Purpose - This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America. Design/methodology/approach - Semi-structured interviews were conducted with 19 accountants from seven Latin American countries. This qualitative, inductive and interpretive study employs a comparative thematic analysis. Findings - The results show that accountants in the analyzed Latin American countries have different perceptions about convergence to IPSAS and accounting standards legitimacy, which may affect IPSAS implementation and application in the countries. Originality/value - The research focuses on the accountant’s perception as one of the agents of change in accounting reform. It offers an in-depth analysis of the IPSAS adoption process and highlights factors to consider in the development of the accounting reform.

Suggested Citation

  • Gabriela Molina Frisancho & Ricardo Rocha de Azevedo & Angélica Arroyo Morales & Patricia Siqueira Varela, 2024. "Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 37(1), pages 48-69, December.
    • Handle: RePEc:eme:jpbafm:jpbafm-02-2024-0021
    DOI: 10.1108/JPBAFM-02-2024-0021
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