Perceived legitimacy of accounting reform in Latin America : the accountants' perspective
Gabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales and Patricia Siqueira Varela
| Year of publication: |
2025
|
|---|---|
| Authors: | Frisancho, Gabriela Molina ; Azevedo, Ricardo Rocha de ; Arroyo Morales, Angélica ; Varela, Patrícia Siqueira |
| Published in: |
Journal of public budgeting, accounting & financial management. - Bingley : Emerald, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 37.2025, 1, p. 48-69
|
| Subject: | Accountants' perception | Accounting reform | IPSAS | Latin America | Normative legitimacy | Lateinamerika | Rechnungswesen | Accounting | Legitimität | Legitimacy | Reform | Buchführung | Bookkeeping | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JPBAFM-02-2024-0021 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015271863