The impact of IPSAS adoption on perceived corruption

• ALUSKA RAMOS DE LIRA ^[1] ; MICHEL RICHARD CHAGAS CRUZ ^[2] ; Susana Margarida Faustino Jorge ^[3]
  1. [1] Universidade Federal da Paraíba

     Universidade Federal da Paraíba

     Brasil

     
  2. [2] Universidade de São Paulo

     Universidade de São Paulo

     Brasil

     
  3. [3] Universidade de Coimbra

     Universidade de Coimbra

     Coimbra (Sé Nova), Portugal

     

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• Localización: IX Jornada Internacional AECA sobre Valoración, Financiación y Gestión de Riesgos: actas. Cuenca 2022, 2022, ISBN 978-84-19167-36-1
• Idioma: inglés
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• Resumen

  • This research aimed to evaluate the effect of the implementation of the IPSAS and the accrual basis on the level of perceived corruption of Latin American governments between the period 2010 to 2020. The research undertaken was composed of a sample of 19 countries, adopting a longitudinal analysis of central governments, using the statistical technique of multiple linear regression, using the Ordinary Least Squares method (OLS), for model 2 and multiple truncatedregression (Tobit) in model 1, using panel data. The results indicated that the harmonization of government accounting through the adoption of IPSAS generates a negative effect on corruption perception indices in Latin American countries, causing an increase in perceived corruption in these countries. The present study provides a comprehensive finding about IPSAS and its impact on the perception of corruption in Latin American countries, as well as the influence of internal and external factors to the organization, such as environmental, social, economic and demographic that influence the level of corruption.