Abstract

ARAYA-LEANDRO, Carlos E; CABA-PEREZ, Carmen  and  LOPEZ-HERNANDEZ, Antonio M. Innovation in Governmental Financial Information Systems in The Central American Region: Evidence From Costa Rica. Innovar [online]. 2011, vol.21, n.41, pp.111-124. ISSN 0121-5051.

The purpose of this article is to analyze the process being followed to adopt International Public Sector Accounting Standards (IPSAS) as innovation in the governmental accounting systems of the Central American countries, while placing particular attention on the case of Costa Rica. That country is the focus because it is the first in the region that has decided on its adoption, which is why the actions that have been carried out in the implementation process could serve as a basis for neighboring countries that in the future decide to carry out similar processes. Thus, the results show that the Central American countries, to a greater or lesser extent, are implementing actions aimed at aligning their accounting systems to the IFAC standards for the public sector. Specifically in the case of Costa Rica, where it has been necessary to address numerous contextual and instrumental factors as well as behavioral ones in order to ensure successful adoption.

Keywords : Central America; governmental accounting; IPSAS; Costa Rica; reform; international financial bodies; innovation; financial information systems; IFAC; public sector.

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