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Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience
Author(s) -
CabaPerez Carmen,
LópezHernández Antonio M.,
OrtizRodríguez David
Publication year - 2009
Publication title -
public administration and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.574
H-Index - 44
eISSN - 1099-162X
pISSN - 0271-2075
DOI - 10.1002/pad.551
Subject(s) - dictatorship , democracy , politics , context (archaeology) , political system , government (linguistics) , latin americans , economics , contingency , democratization , political science , economic system , public administration , law , paleontology , linguistics , philosophy , biology
This article analyzes the effects of changes in the political system‐from dictatorship to democracy‐on financial information systems and on their reform. We chose to study Argentina, Chile and Paraguay as these three countires share a similar geographic and social‐political context. They all had dictatorial governments during the second half of the 20th century and peformed a transition to democratic systems in the 1990s. We provide a brief overview of the political context and of government accounting regulations, both before and after the transition. We propose an adaptation of Lüder's contingency model to be applied to the situation in these three countries. This model enables us to identify the principal agents and motives favouring or prejudicing the implementation of reforms to financial information systems. Ours is the first academic study of reforms to government financial information systems in three Latin American countries that have made the transition from dictatorship to democracy, identifying the contingent factors that have affected the adoption of reforms. Copyright © 2009 John Wiley & Sons, Ltd.