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: WORKSHOP & SPECIAL ISSUE: Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America


Deadline for Call For Papers (RAP): April 6, 2018

This special issue aims to build a bridge between International and Latin-American scholars interested in researching evidence about and providing critical analysis of international influences in public sector accounting and finance in LA countries.

Due to the Latin-American colonization, Portugal and Spain have played a significant role in the construction and development of social institutions in Latin-American countries, including the earlier practices of public sector accounting and finance (PSA&F). There is evidence that later other countries, such as Italy, the United Kingdom, the United States and New Zealand, also influenced PSA&F developments in Latin-America (LA). However, the “roots” of PSA&F in LA and associated effects (e.g., recent innovations) are still open questions. Such ‘recent innovations’ include but are not limited to accruals accounting and IPSAS implementation.

Therefore, this call for papers invites research that addresses overseas influences on the construction, development and attempt to implement innovations on PSA&F in Latin America.

We acknowledge that the term “public sector accounting and finance” is quite vague and could be misleading. However, we highlight that PSA&F is used here in a broader sense. Hence, papers could analyze PSA&F in any of the following perspectives: financial accounting, budgeting, fiscal responsibility, auditing, cost accounting, consolidation of financial reports, whole of governmental accounts, popular reports, and the usage of accounting information.

Studies should seek the overseas roots that influenced (and still influence) local practices, normative and experiences. Notwithstanding, research that investigates cross-influence between Latin-American countries is also welcome. Considering that any cross-country (or cross-cultural) influence study is naturally multifaceted. Both qualitative and quantitative research methods are welcome, which includes comparative and historical analysis.

Due date | Call For Papers (RAP):

Full papers should be submitted by April 6, 2018, only in English. We intend to publish the accepted papers (after blind review and analysis by the organizers) in March-April, 2019.

About RAP – Revista de Administração Pública (Brazilian Journal of Public Administration)

Is an open access journal published by the Getulio Vargas Foundation’s Brazilian School of Public and Business Administration (FGV EBAPE) since 1967. RAP aims to be an indispensable source of support for researches, teachers, public sector managers and social and political actors concerned with the effectiveness and equity of public action.

RAP’s ISSN is 1982-3134 (on-line) and it is classified by the CAPES-Qualis system as A2 in Public Administration and Business, Accounting and Tourism area, as A1 in Political Science and International Relations area, and indexed at Scimago Journal & Country Rank (SJR) with an H index = 9. Thus, we trust that we will receive high-level papers.


Despite the facts that (1) RAP regularly receives submissions written in Portuguese, Spanish or English, and (2) approved papers will be published in English and Portuguese (or Spanish), this special issue will only accept papers written in English.

Authors whose papers are approved for publication are requested to collaborate by translating their paper to Portuguese or Spanish.

Authors should follow the guidelines for submitting papers to RAP here.

Papers should be submitted here.
RAP does not charge any submission or publication fee.

Note: please indicate in the field "AUTHOR’S COMMENTS” that your paper is for the special issue: “Overseas influences on the development of PSA&F in LA”.

Specific questions about the special issue should be directly addressed to the guest editor: Ricardo Lopes Cardoso (ricardo.cardoso@fgv.br).


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