Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective

Frisancho G.M.; Azevedo R.R.; Arroyo Morales A.; Varela P.S. · Journal of Public Budgeting, Accounting and Financial Management (2025) · DOI: 10.1108/jpbafm-02-2024-0021

Resumen

Purpose: This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America. Design/methodology/approach: Semi-structured interviews were conducted with 19 accountants from seven Latin American countries. This qualitative, inductive and interpretive study employs a comparative thematic analysis. Findings: The results show that accountants in the analyzed Latin American countries have different perceptions about convergence to IPSAS and accounting standards legitimacy, which may affect IPSAS implementation and application in the countries. Originality/value: The research focuses on the accountant’s perception as one of the agents of change in accounting reform. It offers an in-depth analysis of the IPSAS adoption process and highlights factors to consider in the development of the accounting reform.

Instituciones: Universidad Nacional de San Antonio Abad del Cusco