75728

Rui Manuel da Costa Robalo
Ana Rita Ribeiro de Matos

Revista Contabilidade & Finanças

This study analyzes how different institutional actors influenced the adoption of accounting standards based on the IPSAS in Portugal. There is a need to understand how social structures of signification, legitimation, and domination are activated by different institutional actors in the process of adopting accounting standards, articularly in a context of financial crisis. The study of the Portuguese case is particularly relevant due to the fact that the process of adopting new accounting standards based on the IPSAS took place in the context of a financial crisis related to the sovereign debt problem. Knowledge of the process of adopting accounting standards based on the IPSAS in Portugal can be useful for current and future agents of accounting changes in other countries. This research adopted a retrospective case study methodology, supported by documentary sources and semistructured interviews as data collection and evidence generation methods. The main contribution of this study is to show the relevance of the balanced use of different social structures (signification, legitimation, and domination) in accounting change processes, as well as to show the strengthening of the power of institutional actors at the economic and political level vis-à-vis other institutional actors in contexts of financial crisis.

accounting standardization, institutional theory, IPSAS, Portugal, public sector

ROBALO, R. M. C.; MATOS, A. R. R. Influências de atores institucionais na adoção de normas contábeis para o setor público em Portugal. Revista Contabilidade & Finanças, v. 35, n. 94, p. 0-0, 2024.

Robalo, R. M. C., & Matos, A. R. R. (2024). Influências de atores institucionais na adoção de normas contábeis para o setor público em Portugal. Revista Contabilidade & Finanças, 35(94), 0-0.

10.1590/1808-057x20231778.en

https://www.spell.org.br/documentos/ver/75728/the-influences-of-institutional-actors-on-the-adoption-of-accounting-standards-for-the-public-sector-in-portugal/i/en

Artigo

Português

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