Introduction to the Special Issue: Rethinking Indigenous Education from a Latin American Perspective

Abstract The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in Latin-America. However, the roots and the associated effects (e.g., recent innovations, resistances, decoupling) of PSA&F are still unanswered questions. Such ‘recent innovations’ on public financial management processes include but are not limited to accrual accounting, convergence towards IPSAS, risk assessment, auditing, and budgeting. This special issue contains four articles capturing different perspectives of influences and mechanisms of PSA&F in the region.

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Influências estrangeiras no desenvolvimento e inovações recentes em contabilidade e finanças do setor público na América Latina

Revista de Administração Pública ◽

10.1590/0034-761220200057 ◽

2020 ◽

Vol 54 (1) ◽

pp. 1-10

Author(s):

André Carlos Busanelli de Aquino ◽

Eugenio Caperchione ◽

Ricardo Lopes Cardoso ◽

Ileana Steccolini

Keyword(s):

Latin America ◽

Public Sector ◽

Latin American ◽

Financial Management ◽

The United States ◽

Special Issue ◽

The United Kingdom ◽

American Perspective ◽

Public Sector Accounting ◽

America Latina

Abstract The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in Latin-America. However, the roots and the associated effects (e.g., recent innovations, resistances, decoupling) of PSA&F are still unanswered questions. Such ‘recent innovations’ on public financial management processes include but are not limited to accrual accounting, convergence towards IPSAS, risk assessment, auditing, and budgeting. This special issue contains four articles capturing different perspectives of influences and mechanisms of PSA&F in the region.

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The transfer of European intercultural discourse towards Latin American educational actors: a Mexican case study

Anthropology Matters ◽

10.22582/am.v13i1.227 ◽

2011 ◽

Vol 13 (1) ◽

Cited By ~ 1

Author(s):

Laura Mateos

Keyword(s):

Latin American ◽

Indigenous Education ◽

The State ◽

Intercultural Education ◽

Bilingual Teachers ◽

Ethnographic Data ◽

Intellectual Networks ◽

State Educational ◽

Intercultural Discourse

This paper analyses the ways transfer of the discourse on interculturality and intercultural education, as it has been coined and shaped by European anthropologists and pedagogues, towards educational actors and institutions in Latin America. My ethnographic data illustrate how this intercultural discourse is currently transferred through intellectual networks to different kinds of Mexican actors who are actively “translating” this discourse into the post-indigenismo situation of “indigenous education” and ethnic claims making in Mexico. On the basis of fieldwork conducted in two different institutions in the state of Veracruz, the appropriation and re-interpretation of, as well as the resistance against, the European discourse of interculturality are studied by comparing the training of “intercultural and bilingual” teachers through the state educational authorities and the notion of intercultural education, as applied within the so-called “Intercultural University of Veracruz”.

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Conflict of Laws and the Return of Indigenous Peoples’ Cultural Property: A Latin American Perspective

International Journal of Cultural Property ◽

10.1017/s0940739119000341 ◽

2019 ◽

Vol 26 (4) ◽

pp. 437-456

Author(s):

María Julia Ochoa Jiménez

Keyword(s):

Human Rights ◽

Indigenous Peoples ◽

Latin American ◽

National Level ◽

Cultural Property ◽

Cultural Value ◽

Property A ◽

American Perspective ◽

International Instruments ◽

Conflict Of Law

Abstract:In Latin America, conflict-of-law norms have not appropriately considered the cultural diversity that exists in their legal systems. However, developments towards the recognition of Indigenous peoples’ human rights, at the international and national levels, impose the task of considering such diversity. In that regard, within the conflict-of-law realm, interpersonal law offers a useful perspective. This article proposes a conflict-of-law rule that can contribute to clarity and legal certainty, offering a sound way of dealing at the national level with Indigenous peoples’ claims for restitution of property with a cultural value for them, which is framed in international instruments on human rights.

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