Financial Management Information Systems and accounting policies retention in Brazil

What is it about?

Implementation of International Public Sector Accounting Standards (IPSAS) can be affected by Management Information Systems (FMIS). The article discusses the effects that the change in accounting information systems has on the continuity of accounting policies.

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Why is it important?

The article provides important insights for research on accounting reforms, demonstrating that accounting information systems are important drivers, and can be barriers to convergence.