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Assessing international accounting harmonization in Latin America

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  • Juarez Carneiro
  • Lúcia Lima Rodrigues
  • Russell Craig

Abstract

We draw on institutional theory and interviews with key informants to assess international accounting harmonization in the 13 countries of the Group of Latin American Accounting Standards Setters (GLASS). Some GLASS countries have effected full formal adoption of International Financial Reporting Standards (IFRS), but in others, IFRS are not permitted. In several GLASS countries, IFRS are supplemented by national standards for micro-entities and cooperatives. We conclude that it will be difficult to achieve material harmonization in GLASS countries due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics of taxation systems, banks and insurance companies.

Suggested Citation

  • Juarez Carneiro & Lúcia Lima Rodrigues & Russell Craig, 2017. "Assessing international accounting harmonization in Latin America," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 172-184, September.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:3:p:172-184
    DOI: 10.1016/j.accfor.2017.06.001
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    Cited by:

    1. Tetyana Calinescu & Ganna Likhonosova & Olena Zelenko, 2022. "International Financial Activities: Accounting, Taxation And Insurance," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(2).
    2. Anatol MELEGA, 2022. "Bibliometric Analysis Of Scientific Production Regarding The Harmonization Of Accounting In Brics Emerging Economies," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(1), pages 11-20, February.
    3. Gómez-Villegas, Mauricio & Larrinaga, Carlos, 2023. "A critical accounting project for Latin America? Objects of knowledge or ways of knowing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    4. Ana Paula Silva & Alexandra Fontes & Carlos Menezes & Tânia Menezes Montenegro, 2023. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal," Sustainability, MDPI, vol. 15(20), pages 1-21, October.
    5. Mongrut, Samuel & Winkelried, Diego, 2019. "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, vol. 38(C), pages 377-388.
    6. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).

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