Extra Issue: Public Sector Reforms and Changes in Public Accounting

2022-02-25

The successive crises that modern societies are going through give rise to new demands from the environment on the Administration and Public Policies and these, in order to survive and continuously improve the provision of public goods and services provided to citizens, have to adapt. This adaptation has led, over time, to sometimes profound changes in the Administration's structures and processes, forcing it to improve its processes, namely its accounting system.

Public Accounting (Governmental) – budgetary, financial and management –, following the processes of Public Administration reform, has undergone notable changes at the institutional and conceptual level in the Western world, both in Europe and in Brazil.

The recent international financial crisis and the current pandemic have re-launched the urgency of the debate on the relationship between administrative reforms and the accounting standardization system. This debate coincides with the urgency to achieve greater relevance and transparency in the reports – financial, budgetary and management – ​​of the Administrations that enter the public financial perimeter.

Therefore, the Journal of Accounting, Management and Governance decided to launch this special issue motivated by the desire to gather publications that reflect and express the wealth of current research in Public Administration Accounting.

Scientific research that reflects the state of the art on the following topics will be received:

  • Relation between The International Public Sector Accounting Standards (IPSAS), the European Public Sector Accounting Standards (EPSAS), in possible effects on the Accounting Standardization System for Public Administrations (SNC-AP) in Portugal and Brazil;
  • Impact of public sector reforms on the government accounting system;
  • Control bodies and new public governance;
  • Accountability and public policy management;
  • Accounting information and decision making in Public Administration;
  • Contribution of accounting information in the preparation of the public budget.

Submissions

  • Authors must observe the JAMG submission guidelines (https://www.revistacgg.org/contabil/about/submissions);
  • The submission must be made in the section “Extra Issue: Public Sector Reforms and Changes in Public Accounting” and must be informed in the Letter to the Editor;
  • Receipt of articles until April 30, 2022
  • Publication of the extra issue: October/2022

Editors of the Extra Issue:

Prof. João Abreu de Faria Bilhim

Profa. Paula Gomes dos Santos

Prof. Ricardo Rocha de Azevedo