Assessing international accounting harmonization in Latin America

Juarez Carneiro · Lúcia Lima Rodrigues · Russell Craig

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

We draw on institutional theory and interviews with key informants to assess international accounting harmonization in the 13 countries of the Group of Latin American Accounting Standards Setters (GLASS). Some GLASS countries have effected full formal adoption of International Financial Reporting Standards (IFRS), but in others, IFRS are not permitted. In several GLASS countries, IFRS are supplemented by national standards for micro-entities and cooperatives. We conclude that it will be difficult to achieve material harmonization in GLASS countries due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics of taxation systems, banks and insurance companies.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1980Qualitative research and evaluation methods 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1992The new institutionalism in organizational analysis 2012The Institutional Logics Perspective 1991Bringing Society Back In : Symbols, Practices, and Institutional Contradictions 1988Interest and Agency in Institutional Theory

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