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Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch

Author

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  • Valdenês Pacheco Barbosa

    (State University of Tocantins–UNITINS)

  • Clea Beatriz Macagnan

    (Federal University of Paraíba
    Massachusetts Institute of Technology-MIT, Campus João Pessoa)

  • Cláudia Silveira Thys Mutti

    (Federal University of Health Sciences of Porto Alegre-UFCSPA)

Abstract

This study analyzed the perspective of accounting professionals from agencies linked to the Brazilian Federal Executive Branch on the informal institutionalization of the International Public Sector Accounting Standards 17 (IPSAS 17). We assumed that the formal institutionalization of IPSAS 17 was not enough for its implementation. Practices such as informal institutionalization would help implement IPSAS. With the formulation of five hypotheses, we applied a questionnaire to accounting professionals from the Brazilian Federal Executive Branch, which was answered by 72.56% of them. We confirmed the hypothesis that the respondents consider the practices of IPSAS 17 advantageous, with benefits outweighing costs.

Suggested Citation

  • Valdenês Pacheco Barbosa & Clea Beatriz Macagnan & Cláudia Silveira Thys Mutti, 2025. "Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch," Public Organization Review, Springer, vol. 25(1), pages 349-368, March.
    • Handle: RePEc:kap:porgrv:v:25:y:2025:i:1:d:10.1007_s11115-024-00803-y
    DOI: 10.1007/s11115-024-00803-y
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