The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/84537 |
Resumo: | This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of public sector accounting in emerging countries. In Cape Verde, they have been: changes in the political regime, the dominating doctrine of business accounting, financial pressures, and requirement of a wider public sector reform. In the light of institutional perspectives, behaviors of seeking for legitimacy and presence of mimetic and coercive forces in the reforms, have been evident. This study makes other countries with similar contexts and under public sector accounting reforms, aware of how to promote and manage these processes successfully. |
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The institutionalization of a new accrual-based public sector accounting system: the case of Cape VerdeGovernmental accountingReform processContingency modelNeo-institutional theoryEmerging countriesCiências Sociais::Economia e GestãoSocial SciencesThis paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of public sector accounting in emerging countries. In Cape Verde, they have been: changes in the political regime, the dominating doctrine of business accounting, financial pressures, and requirement of a wider public sector reform. In the light of institutional perspectives, behaviors of seeking for legitimacy and presence of mimetic and coercive forces in the reforms, have been evident. This study makes other countries with similar contexts and under public sector accounting reforms, aware of how to promote and manage these processes successfully.This study was conducted at the Research Centre in Political Science, University of Minho, supported by the Portuguese Fundacao para a Ciencia e a Tecnologia and the Portuguese Ministry of Education and Science through national funds [UID/CPO/0758/2019].RoutledgeUniversidade do MinhoBrito, Jaqueline RosaJorge, Susana20212021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/84537eng0190-06921532-426510.1080/01900692.2020.1728312https://www.tandfonline.com/doi/full/10.1080/01900692.2020.1728312info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T11:56:08Zoai:repositorium.sdum.uminho.pt:1822/84537Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:45:45.208117Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
title |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
spellingShingle |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde Brito, Jaqueline Rosa Governmental accounting Reform process Contingency model Neo-institutional theory Emerging countries Ciências Sociais::Economia e Gestão Social Sciences |
title_short |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
title_full |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
title_fullStr |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
title_full_unstemmed |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
title_sort |
The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde |
author |
Brito, Jaqueline Rosa |
author_facet |
Brito, Jaqueline Rosa Jorge, Susana |
author_role |
author |
author2 |
Jorge, Susana |
author2_role |
author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Brito, Jaqueline Rosa Jorge, Susana |
dc.subject.por.fl_str_mv |
Governmental accounting Reform process Contingency model Neo-institutional theory Emerging countries Ciências Sociais::Economia e Gestão Social Sciences |
topic |
Governmental accounting Reform process Contingency model Neo-institutional theory Emerging countries Ciências Sociais::Economia e Gestão Social Sciences |
description |
This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of public sector accounting in emerging countries. In Cape Verde, they have been: changes in the political regime, the dominating doctrine of business accounting, financial pressures, and requirement of a wider public sector reform. In the light of institutional perspectives, behaviors of seeking for legitimacy and presence of mimetic and coercive forces in the reforms, have been evident. This study makes other countries with similar contexts and under public sector accounting reforms, aware of how to promote and manage these processes successfully. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021 2021-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/1822/84537 |
url |
https://hdl.handle.net/1822/84537 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0190-0692 1532-4265 10.1080/01900692.2020.1728312 https://www.tandfonline.com/doi/full/10.1080/01900692.2020.1728312 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Routledge |
publisher.none.fl_str_mv |
Routledge |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799132210736922624 |