Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica

Mauricio Gómez Villegas

doi:10.33571/teuken.v10n15a1

Authors

Mauricio Gómez Villegas https://orcid.org/0000-0001-9043-6358

DOI:

https://doi.org/10.33571/teuken.v10n15a1

Keywords:

public accounting, government accounting, innovations in public financial management, accounting research, accounting field

Abstract

Modern public accounting has been consolidated as a vibrant field of professional performance, public policies, multilateral initiatives and academic development, whose power will allow questioning the conceptual foundations and dominant perspectives in the discipline, based on multiple interdisciplinary dialogues. This work critically reviews the generalities of the field of public accounting assuming an international vision of its academic developments and emphasizing the Latin American and Colombian context. To achieve its objective, we identify the academic power of public accounting, then we characterize the perspectives present in the field, and finally, we present some academic challenges that are glimpsed for public accounting in Colombia and Latin America.

References

ADHIKARI, Prakash, & MELLEMVIK, Frode. (2010). The adoption of IPSASs in South Asia: A comparative study of seven countries. Research in Accounting in Emerging Economies, N° 10, Pp. 171–201.

ARAYA, Carlos, CABA, Carmen. & LÓPEZ, Antonio. (2011). La innovación en los sistemas de información financiera gubernamental en la región centroamericana: evidencias desde Costa Rica. Innovar, Vol. 21 N° 41, Pp. 111–123.

ARAYA, Carlos, CABA, Carmen. & LÓPEZ, Antonio. (2016). The convergence of the Central American countries to International Accounting Standards. Revista de Administração Pública, Vol. 50 N° 2, Pp. 265–283.

ARGENTO, Daniela, PEDA, Peeter, & GROSSI, Giuseppe. (2018). The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia. Public Administration and Development, N° 38, Pp. 39-49.

ASHRAF, Junaid & UDDIN, Shahzad. (2016). New public management, cost savings and regressive effects: A case from a less developed country. Critical Perspectives on Accounting, N° 41, Pp. 18-33.

BARZELEY, Michael (2000). The New Public Management: a bibliographical essay for Latin American (and other) scholars. International Public Management Journal, Vol. 3 N° 2, Pp. 229-265.

BASKERVILLE, Rachel, & GROSSI, Giuseppe. (2019). Glocalization of accounting standards: observations on neo-institutionalism of IPSAS. Public Money and Management, Vol. 39 N° 2, Pp. 101-110.

BENITO, Bernardino, BRUSCA, Isabel & MONTESINOS, Vicente. (2007). The harmonization of government financial information systems: The role of the IPSAS. International Review of Administrative Sciences, Vol. 73 N°2, Pp. 293–317.

BERGMANN, Andreas & FUCHS, Sandro. (2017), Accounting Standards for Complex Resources of International Organizations. Global Policy, N° 8: Suppl.5 doi: 10.1111/1758-5899.12454

BIONDI, Yuri. (2012). Should business and non-business accounting be different? a comparative perspective applied to the French central government accounting standards. International Journal of Public Administration, N° 35, Pp. 603–619.

BROADBENT, Jane. & GUTHRIE, James. (2008). Public sector to public service: 20 years of contextual accounting research. Accounting, Auditing and Accountability Journal, Vol. 21 N° 2, Pp. 129-180.

BRUSCA, Isabel, GÓMEZ-VILLEGAS, Mauricio, & MONTESINOS, Vicente. (2016). Public Financial Management Reforms: IPSASs Role in Latin-America. Public Administration and Development, N° 36. Pp. 51-64.

BRUSCA, Isabel. (2010). Treinta años de investigación en Contabilidad y Gestión Pública en España. Revista de Contabilidad. Spanish Accounting Review, Vol. 13, N° 2, Pp. 175-209.

BRUSCA, Isabel y GÓMEZ, Mauricio. (2013). Hacia la Armonización de la Contabilidad Pública en Europa: Las Normas Europeas de Contabilidad Pública. Revista Española de Control Externo. Vol XV, N° 44, Pp. 91-111.

BRUSCA, Isabel, CAPERCHIONE, Eugenio, COHEN, Sandra, & MANES ROSSI, Francesca. (Eds.). (2015). Public sector accounting and auditing in Europe. The challenge of harmonization. Hampshire: Palgrave Macmillan.

DIEFENBACH, Thomas. (2009). New public management in public sector organizations: the dark sides of managerialistic ‘enlightenment’. Public Administration, Vol. 87, N° 4, Pp. 892–909.

DU GAY, Paul. (2012). En elogio de la burocracia. Weber, Organización, Ética. Madrid: Siglo XXI Eds.

ELLWOOD, Sheila, & NEWBERRY, Susan. (2007). Public Sector Accrual Accounting: Institutionalising neo-liberal principles? Accounting, Auditing and Accountability Journal, Vol. 20, N° 4, Pp. 549-573.

ERNST AND YOUNG (2017), Resumen ejecutivo. Estado de adopción de las NICSP en los países de Latinoamérica y el Caribe. https://www.mef.gob.pe/contenidos/conta_publ/documentac/resumen_ejecutivo_BID_Estudio_NICSP_LAC_FOCAL.pdf

GÓMEZ, Mauricio. (5 de Noviembre de 2013). Reformas de la contabilidad pública y la construcción del sujeto neoliberal. Recuperado de https://www.youtube.com/watch?v=WwRcc8FBTUI

GÓMEZ-VILLEGAS, Mauricio & MONTESINOS, Vicente. (2014). Gobierno Electrónico y Transparencia Financiera y Presupuestal de los Departamentos en Colombia. Revista Venezolana de Gerencia, Vol. 19, N° 68, Pp. 670-698.

GÓMEZ-VILLEGAS, Mauricio y MONTESINOS, Vicente. (2012). Las Innovaciones en Contabilidad Gubernamental en Latinoamérica: el caso de Colombia. Innovar, Vol. 22 N° 45 Pp. 17-35.

GUERRA, Rosana, FERNANDES, Adriana, LIRA, Roberta, & KATSUMI, Jorge. (2013). Accrual basis accounting in the Brazilian Public Sector: empirical research on the usefulness of accounting information. Revista Contabilidade & Finanças, Vol. 24, N° 63, Pp. 219-230.

HOOD, Christopher. (1991). A Public Management for All Seasons? Public administration, Vol. 69, N° 1, Pp. 3–19.

HOOD, Christopher. (2010). Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? West European Politics, Vol. 33, N° 5, Pp. 989–1009.

HOPPER, Trevor, LASSOU, Philippe, & SOOBAROYEN, Teerooven. (2017). Globalisation, accounting and developing countries. Critical Perspectives on Accounting, N° 43, Pp. 125-148.

HUMPHREY, Christopher, & MILLER, Peter. (2012). Rethinking impact and redefining responsibility. The parameters and coordinates of accounting and public management reforms. Accounting, Auditing and Accountability Journal, Vol. 25, N° 2, Pp. 295-327.

LAPSLEY, Irvine. (2009). New public management: the cruellest invention of the human spirit? Abacus, Vol. 45, N° 1, Pp. 1–21

MAZZUCATO, Mariana, & SEMIENIUK, Gregor. (2017). Public financing of innovation: new questions. Oxford Review of Economic Policy, Vol. 33, N° 1, Pp. 24–48.

MAZZUCATO, Mariana. (2016). El estado emprendedor: mitos del sector público frente al privado. Barcelona: RBA Libros.

MODELL, Sven. (2009). Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment. Financial Accountability and Management, Vol. 25, N° 3, Pp. 277-303.

OCAMPO, Carmen Alejandra. (2017). Contabilidad pública: ¿Instrumento de gobierno neoliberal de las poblaciones? Revista En-Contexto, Vol. 7, N° 7, Pp. 205-223.

STECCOLINI, Ileana. (2019). Accounting and the post-new public management Re-considering publicness in accounting research. Accounting, Auditing and Accountability Journal, Vol. 32, N° 1, Pp. 255-279

VOSSELMAN, Ed. (2016). Accounting, Accountability, and Ethics in Public Sector Organizations: Toward a Duality between Instrumental Accountability and Relational Response-Ability, Administration & Society, Vol. 48, N° 5, Pp. 602-627.