Special Issue: Public Sector Reforms and Changes in Public Accounting

2024-07-15

The successive crises that modern societies go through give rise to new demands from the environment on Administration and Public Policies and these, in order to survive and continually improve the provision of public goods and services provided to citizens, have to adapt. This adaptation has forced, over time, sometimes profound changes in the structures and processes of the Administration, causing it to improve its processes, particularly its accounting system.

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

The recent international financial crisis and the COVID-19 pandemic have relaunched 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/demonstrations – financial, budgetary and management – ​​of the Administrations that fall within the public financial perimeter.

Therefore, the Journal of Accounting. Management, and Governance (Revista Contabilidade, Gestão e Governança) decided to launch this special edition motivated by the desire to bring together publications that reflect and express the richness of current research in Public Administration Accounting.

 

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

  • Relationship between International Public Sector Accounting Standards (IPSAS), 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;
  • Corporate governance in the public sector and New Public Management;
  • Administration, Accountability, and public management;
  • Accounting information and decision-making in Public Administration;
  • Contribution of accounting information in the preparation of the public budget;
  • Heritage Assets in the public sector;
  • Creative Accounting and Results Management in the Public Sector

Submissions

  • Authors must observe the submission guidelines (https://revistacgg.org/index.php/contabil/diretrizes);
  • The submission must be made in the section “Special Issue: Public Sector Reforms and Changes in Public Accounting” and must be informed in the Cover Letter;
  • Reception of papers until October 30/2024
  • Publication of the extra edition: June/2025