Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/18059 |
Resumo: | The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of the Public Institutions of Higher Education (PIHE) of each federative entity of Brazil and Mexico. The results show great diversity in the offer of disciplines among the 76 Brazilian and in the 39 Mexican institutions, with an average of only 3 and 1,3 courses by each country respectively. In Brazil, every institution has at least one mandatory Public Sector Accounting discipline, whilst only 28 Mexican institutions offer as obligatory. If institutional legitimacy consider education in Mexican and Brazilian IPSAS adoption strategies, the diffusion of IPSAS accrual accounting information will account for a huge network of more than 1000 of people involved. Furthermore, it highlights the weakness of the public sector approach to develop professional skills (normative isomorphism) in line with emerging trends in Public Sector Accounting for transparency. This article contributes to show what has been considered from the perspective of higher education of future public sector accounting professionals aligned with the IPSAS adoption strategies that involve Brazil and Mexico. |
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Higher education in the IPSAS implementation process: A comparative study between Brazil and MexicoProceso de implementación de las IPSAS en la educación superior: Un estudio comparativo entre Brasil y MéxicoProcesso de implantação das IPSAS no ensino superior: Um estudo comparado entre Brasil e MéxicoContabilidad del sector públicoIPSASConvergencia internacionalEducación superiorAnálisis comparativo.Public sector accountingIPSASInternational convergenceHigher educationComparative analysis. Contabilidade do setor públicoIPSASConvergência internacionalEnsino superiorAnálise comparativa.The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of the Public Institutions of Higher Education (PIHE) of each federative entity of Brazil and Mexico. The results show great diversity in the offer of disciplines among the 76 Brazilian and in the 39 Mexican institutions, with an average of only 3 and 1,3 courses by each country respectively. In Brazil, every institution has at least one mandatory Public Sector Accounting discipline, whilst only 28 Mexican institutions offer as obligatory. If institutional legitimacy consider education in Mexican and Brazilian IPSAS adoption strategies, the diffusion of IPSAS accrual accounting information will account for a huge network of more than 1000 of people involved. Furthermore, it highlights the weakness of the public sector approach to develop professional skills (normative isomorphism) in line with emerging trends in Public Sector Accounting for transparency. This article contributes to show what has been considered from the perspective of higher education of future public sector accounting professionals aligned with the IPSAS adoption strategies that involve Brazil and Mexico.Brasil y México iniciaron sus estrategias para adoptar las Normas Internacionales de Contabilidad del Sector Público (IPSAS) y considerar la importancia del rol del contador en este proceso y en los programas específicos de contabilidad de pregrado en ambos países. De esta manera, el estudio tiene como objetivo comparar la oferta de cursos sobre contabilidad del sector público en instituciones públicas de educación superior en estos países durante los años 2018 y 2019, desde la perspectiva de la Teoría Institucional. La metodología consiste en un análisis documental de los planes de estudio vigentes en las Instituciones Públicas de Educación Superior (PIHE) en Brasil y México. Los resultados muestran una gran diversidad en la oferta de disciplinas entre 76 instituciones brasileñas y 39 mexicanas, con un promedio de solo 3 y 1.3 cursos para cada país, respectivamente. En Brasil, cada institución tiene al menos un curso obligatorio de Contabilidad del Sector Público, mientras que solo 28 instituciones mexicanas lo ofrecen como obligatorio. Dada la legitimidad institucional para considerar la educación en las estrategias de adopción de las IPSAS en México y Brasil, la difusión de la información contable del ejercicio de las IPSAS llegará a una enorme red de más de 1000 personas involucradas. Además, destaca la debilidad del enfoque del sector público para el desarrollo de habilidades profesionales (isomorfismo normativo) de la contabilidad del sector público para la transparencia. Este artículo contribuye a mostrar un análisis de la educación superior de los futuros profesionales de la contabilidad del sector público en adopción de IPSAS.O Brasil e o México iniciaram suas estratégias de adoção das Normas Internacionais de Contabilidade do Setor Público (IPSAS) e consideram a importância da atuação do contador neste processo e a existência de programas específicos de graduação em Contabilidade nos dois países. Nesse caminho o estudo tem como objetivo comparar a oferta de cursos sobre contabilidade do setor público em instituições públicas de ensino superior desses países durante os anos de 2018 e 2019, sob a perspectiva da Teoria Institucional. A metodologia adotada consiste em uma análise documental dos currículos vigentes nas Instituições Públicas de Ensino Superior (PIHE) do Brasil e do México. Os resultados mostram grande diversidade na oferta de disciplinas entre as 76 instituições brasileiras e as 39 mexicanas, com média de apenas 3 e 1,3 cursos por cada país respectivamente. No Brasil, cada instituição tem pelo menos uma disciplina obrigatória de Contabilidade do Setor Público, enquanto apenas 28 instituições mexicanas oferecem como obrigatória. Se a legitimidade institucional considerar a educação nas estratégias de adoção das IPSAS no México e no Brasil, a difusão das informações de contabilidade de exercício das IPSAS representará uma enorme rede de mais de 1000 pessoas envolvidas. Além disso, destaca a fraqueza da abordagem do setor público para desenvolver habilidades profissionais (isomorfismo normativo) da contabilidade do setor público para a transparência. Este artigo contribui para mostrar uma análise da formação superior dos futuros profissionais da contabilidade do setor público alinhado às estratégias de adoção das IPSAS que envolvem o Brasil e o México.Research, Society and Development2021-07-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/1805910.33448/rsd-v10i9.18059Research, Society and Development; Vol. 10 No. 9; e19510918059Research, Society and Development; Vol. 10 Núm. 9; e19510918059Research, Society and Development; v. 10 n. 9; e195109180592525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIenghttps://rsdjournal.org/index.php/rsd/article/view/18059/16050Copyright (c) 2021 Fernando Gentil de Souza; Débora de Oliveira Barros; Laura Margarita Medina Celis; Jamille Carla Oliveira Araújohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSouza, Fernando Gentil de Barros, Débora de Oliveira Celis, Laura Margarita Medina Araújo, Jamille Carla Oliveira 2021-09-12T14:28:06Zoai:ojs.pkp.sfu.ca:article/18059Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:38:16.287556Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico Proceso de implementación de las IPSAS en la educación superior: Un estudio comparativo entre Brasil y México Processo de implantação das IPSAS no ensino superior: Um estudo comparado entre Brasil e México |
title |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
spellingShingle |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico Souza, Fernando Gentil de Contabilidad del sector público IPSAS Convergencia internacional Educación superior Análisis comparativo. Public sector accounting IPSAS International convergence Higher education Comparative analysis. Contabilidade do setor público IPSAS Convergência internacional Ensino superior Análise comparativa. |
title_short |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
title_full |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
title_fullStr |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
title_full_unstemmed |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
title_sort |
Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico |
author |
Souza, Fernando Gentil de |
author_facet |
Souza, Fernando Gentil de Barros, Débora de Oliveira Celis, Laura Margarita Medina Araújo, Jamille Carla Oliveira |
author_role |
author |
author2 |
Barros, Débora de Oliveira Celis, Laura Margarita Medina Araújo, Jamille Carla Oliveira |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Souza, Fernando Gentil de Barros, Débora de Oliveira Celis, Laura Margarita Medina Araújo, Jamille Carla Oliveira |
dc.subject.por.fl_str_mv |
Contabilidad del sector público IPSAS Convergencia internacional Educación superior Análisis comparativo. Public sector accounting IPSAS International convergence Higher education Comparative analysis. Contabilidade do setor público IPSAS Convergência internacional Ensino superior Análise comparativa. |
topic |
Contabilidad del sector público IPSAS Convergencia internacional Educación superior Análisis comparativo. Public sector accounting IPSAS International convergence Higher education Comparative analysis. Contabilidade do setor público IPSAS Convergência internacional Ensino superior Análise comparativa. |
description |
The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of the Public Institutions of Higher Education (PIHE) of each federative entity of Brazil and Mexico. The results show great diversity in the offer of disciplines among the 76 Brazilian and in the 39 Mexican institutions, with an average of only 3 and 1,3 courses by each country respectively. In Brazil, every institution has at least one mandatory Public Sector Accounting discipline, whilst only 28 Mexican institutions offer as obligatory. If institutional legitimacy consider education in Mexican and Brazilian IPSAS adoption strategies, the diffusion of IPSAS accrual accounting information will account for a huge network of more than 1000 of people involved. Furthermore, it highlights the weakness of the public sector approach to develop professional skills (normative isomorphism) in line with emerging trends in Public Sector Accounting for transparency. This article contributes to show what has been considered from the perspective of higher education of future public sector accounting professionals aligned with the IPSAS adoption strategies that involve Brazil and Mexico. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-07-24 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/18059 10.33448/rsd-v10i9.18059 |
url |
https://rsdjournal.org/index.php/rsd/article/view/18059 |
identifier_str_mv |
10.33448/rsd-v10i9.18059 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/18059/16050 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 10 No. 9; e19510918059 Research, Society and Development; Vol. 10 Núm. 9; e19510918059 Research, Society and Development; v. 10 n. 9; e19510918059 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
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1797052683952062464 |