Walking toward ipsas adoption: a discussion about brazilian public sector changes under the perspective of institutional theory

Abstract

This study who aims to examine the influences of institutional forces on the process of convergence in governmental accounting in Brazil. Beside de introduction, the second section outlines the adoption of IPSAS in Brazil. In the third part, we approach, from the institutional theory NIS point of view, specific from the mimetic, normative and coercive pressures, this process of change in Brazilian government accounting; and finally, we made some final considerations on the subject. We discuss some real cases of Brazilian context on IPSAS adoption, based on direct observation, several informal interviews with different agents on Brazilian’s public sector in different levels and various institutions and literature review. Is important point that the examples showed here are not and do not pretend to be exhausted, but only illustrative. Our intention is foment the debate and clarify some institutional pressures who exists in this process. We suggest as next steps could be to examine qualitative factors such as: the quality of the financial statements; impact on wider management practices (are budgets based on accruals, the use of the balance sheet to inform decision making, etc.); and whether external stakeholders (citizens, elected members, societal  groups, etc.) consider that the introduction of IPSAS has improved  accountability.