Public sector accounting reform in Latin America and Epistemic Communities: an institutional approach
Abstract Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by different internal factors as well as external dynamics. The role of experts in the design of public p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fundação Getúlio Vargas
2020-03-01
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| Series: | Revista de Administração Pública |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122020000100011&tlng=pt |