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

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.

scholarly journals Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America

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 ◽  
Management Processes ◽  
Public Sector Accounting

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.

scholarly journals Planeacion estratégica en Instituciones del Sector Publico de América Latina (Strategic planning in Latin America public sector institutions)

2014 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Alberto Leer Guillén
Keyword(s):  
Latin America ◽  
Public Sector ◽  
Strategic Planning ◽  
Latin American ◽  
Balanced Scorecard ◽  
Lessons Learned ◽  
Strategic Plans ◽  
World Class ◽  
America Latina ◽  
Latin American Countries

<p>Este artículo presenta la implementación de planes estratégicos por medio de la metodología de clase mundial del Balanced Scorecard de Kaplan y Norton en ministerios de varios países de América Latina, así como las adaptaciones necesarias, experiencias y lecciones aprendidas en el proceso.</p><p> </p><p><strong>Abstract</strong></p><p>This article presents the implementation of strategic plans using the methodology of Kaplan and Norton´s world class balanced scorecard with required adaptations in several Latin American countries ministries, and the knowledge and lessons learned in the process<strong><br /></strong></p>

Social Movements in Latin America: Paradigms, People, and Politics

2020 ◽  
Vol 47 (4) ◽  
pp. 20-39
Author(s):  
Ronaldo Munck
Keyword(s):  
Social Movements ◽  
Latin America ◽  
Latin American ◽  
Theory And Practice ◽  
American Perspective ◽  
Power And Resistance ◽  
America Latina ◽  
Theoretical Paradigms ◽  
Sobre Todo ◽  
Movimientos Sociales

Social movements in Latin America have always attracted attention, but there is no agreed-upon paradigm, certainly not one accepted in Latin America. A review from a Latin American perspective of the strengths and weaknesses of the theoretical paradigms used to understand these movements suggests a revitalized paradigm that foregrounds the agency of people and, above all, brings politics back in. A proposed new, poststructuralist Marxist frame for research on both theory and practice puts a Foucauldian emphasis on the dissoluble links between power and resistance and a Laclau-inspired emphasis on the national-popular. Aunque los movimientos sociales en América Latina siempre han llamado la atención, no hay un paradigma acordado; ciertamente, no uno que se acepte en la región. Un análisis desde una perspectiva latinoamericana de las fortalezas y debilidades de los paradigmas teóricos utilizados para entender estos movimientos sugiere un marco revitalizado que pone en primer plano la agencia de las personas y, sobre todo, recupera el tema de la política. El nuevo paradigma marxista postestructuralista aquí propuesto para la investigación tanto teórica como práctica pone un énfasis foucauldiano en los vínculos disolubles entre el poder y la resistencia, así como un énfasis en lo nacional y popular inspirado por Laclau.

scholarly journals The Modern Way to Menstruate in Latin America: Consolidation and Fractures in the Twenty-First Century

2020 ◽  
pp. 813-831
Author(s):  
Eugenia Tarzibachi
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Latin America ◽  
Latin American ◽  
The United States ◽  
First Century ◽  
Educational Materials ◽  
American Perspective ◽  
The World ◽  
Mainstream Culture

Abstract The introduction of commercialized disposable pads and tampons during the twentieth century changed the experience of the menstrual body in many (but not all) countries of the world. From a Latin-American perspective, this new way to menstruate was also understood to be a sign of modernization. In this chapter, Tarzibachi describes and analyzes how the dissemination and proliferation of disposable pads and tampons have unfolded first in the United States and later in Latin America, with a particular focus on Argentina. She pays particular attention to how the Femcare industry shaped the meanings of the menstrual body through discourses circulated in advertisements and educational materials. Tarzibachi explores how the contemporary meanings of menstruation are contested globally, as the traditional Femcare industry shifts its rhetoric in response to challenges from new menstrual management technologies, new forms of menstrual activism, and the increasing visibility of menstruation in mainstream culture.

Developing Appreciative Teams: A Latin American Perspective

2021 ◽  
Vol 23 (3) ◽  
pp. 3-15
Author(s):  
Ignacio Pavez ◽  
Federico Varona
Keyword(s):  
Latin America ◽  
Latin American ◽  
Ecological Systems ◽  
Spanish Speaking ◽  
American Perspective ◽  
America Latina ◽  
Human Systems

Como editores del presente número, creemos firmemente en el potencial del enfoque apreciativo para generar sistemas humanos más apreciativos, creativos, efectivos, vibrantes y florecientes en todas las culturas; incluyendo las culturas hispanoparlantes de América Latina y España. El proveer contenido en español también puede ofrecer herramientas efectivas con las que generar sistemas humanos y ecológicos más resilientes y florecientes. As the editors of this issue, we fully believe in the potential of the appreciative approach to create more appreciative, creative, effective, vibrant and thriving human systems in all cultures, including the Spanish-speaking cultures of Latin America and Spain. Providing content in Spanish can offer specific tools with which to generate more resilient and flourishing human and ecological systems.

scholarly journals En la retaguardia de la Revolución Mexicana: Propaganda y propagandistas mexicanos en América Latina, 1914-1920

1999 ◽  
Vol 15 (1) ◽  
pp. 35-71 ◽  
Author(s):  
Pablo Yankelevich
Keyword(s):  
Latin America ◽  
Latin American ◽  
Mexican Revolution ◽  
The United States ◽  
The Press ◽  
America Latina ◽  
American Society ◽  
The One ◽  
Exemplary Model ◽  
Latin American Society

This article studies the role which the Constitutionalist group of the Mexican Revolution assigned to propaganda of their actions and programs. It evaluates the significance of the publicity campaigns launched after 1914, in an effort to counter negative reports and information about the Revolution coming from the United States. In particular, it reconstructs the propaganda campaign carried out in Latin America. On the one hand, it reviews the various mechanisms which made it possible for Mexico and its Revolution to achieve a presence in the press and the academic and political venues of Latin America; on the other, it evaluates the effects of that propaganda, the solidarity which it aroused, and the exemplary model which the Mexican Revolution became in certain spaces of Latin American society. / En este artículo se estudia el papel que el núcleo constitucionalista de la Revolución mexicana asignó a la propaganda de sus acciones y programas. Se evalúa el significado de las campañas publicitarias puestas en marcha a partir de 1914, con el fin de contrarrestar noticias e informaciones provenientes de los Estados Unidos. En concreto, se reconstruye la estrategia propagandística desenvuelta en Latinoamérica. Por un lado, se analiza los distintos mecanismos que hicieron posible que México y su Revolución alcanzaran una presencia visible en medios de prensa, ámbitos académicos y políticos de América Latina; y por otro lado, se reconstruyen los efectos de aquella propaganda, las acciones de solidaridad que despertaron y el perfil ejemplificador que comenzó a adquirir la Revolución Mexicana en determinados espacios de las sociedades latinoamericanas.

scholarly journals A globalização liberal e a escala urbana: perspectivas latino-americanas

2008 ◽  
Vol 10 (1) ◽  
pp. 9
Author(s):  
Peter Charles Brand
Keyword(s):  
Latin America ◽  
Latin American ◽  
Global Economy ◽  
Urban Policy ◽  
Urban Governance ◽  
Academic Research ◽  
The United States ◽  
Recent Experience ◽  
City Region ◽  
America Latina

O processo de globalização implicou o ressurgimento da cidade-região como unidade geográfica chave no desenvolvimento econômico e o nascimento de um novo período de transformação urbana. A reorganização da economia mundial requereu, ao lado de novas formas de governo local, a reformulação das bases econômicas e também da infra-estrutura, de equipamentos e da própria imagem das cidades. Este processo, que se iniciou nos Estados Unidos e nos países da Europa Ocidental no começo dos anos 1980, levou uma década ou mais para se fazer sentir na América Latina. Enquanto as políticas urbanas avançavam neste sentido, a investigação acadêmica e a reflexão teórica, circunscrevendo-se essencialmente às pautas analíticas e interpretativas estabelecidas em contextos radicalmente distintos do sul-americano, permaneceram na retaguarda, limitadas aos aspectos operacionais da competitividade urbana e marcadas por velhas preocupações com a consolidação da democracia local. Este trabalho examina a cidade latino-americana à luz do debate sobre o “re-escalamento” como produto da globalização, ao mesmo tempo em que explora a contribuição representada por dito debate para a compreensão das estratégias de desenvolvimento urbano. Neste sentido, analisa-se a experiência de algumas cidades colombianas, com ênfase especial para o tema da relação com o Estado nacional e as questões que dizem respeito às políticas de planejamento, às práticas de governo urbano e à reconstrução urbanística. Pretende-se também, aqui, contribuir com algumas idéias que sirvam à elaboração de uma agenda de investigação para a América Latina.Palavras-chave: globalização; “re-escalamento” geográfico; neoliberalismo; desenvolvimento urbano; América Latina. Abstract: An integral part of the globalization process has been the resurgence of the city-region as a key geographical unit for economic development, with the consequent birth of a new period of urban transformation. The reorganization of the global economy and the global redistribution of industry required the restructuring of urban economies, infrastructures and images, as well as new forms of urban governance. This process, which began in the United States and Western Europe in the early 80s, took a decade or so to have a significant effect on Latin America cities. While urban policy has since consolidated considerably in this sense in Latin America, academic research and theoretical reflection has somewhat lagged behind, frequently circumscribed by analytic and interpretative frameworks imported from outside the Latin American context, limited to operative aspects of ‘urban competitiveness’ or dominated by regional concerns over local democracy. This paper examines the Latin American city in the light of the theoretical debate on the reconfiguration of scalar hierarchies and interrelations produced by globalization. It then goes on to review the recent experience of some Colombian cities, with special reference to the themes of state reorganization, planning policy, urban governance and spatial restructuring. The paper concludes with some suggestions concerning a research agenda.Keywords: globalization; geographic re-scaling; neoliberalism; urban development; Latin America.

scholarly journals Una Investigación Histórica sobre la Formación del Bloque Hegemónico de los Estados Unidos en las Américas

2020 ◽  
pp. 247-277
Author(s):  
Elaheh Nourigholamizadeh
Keyword(s):  
Latin America ◽  
World War Ii ◽  
Latin American ◽  
The United States ◽  
Western Hemisphere ◽  
Wide Range ◽  
American Hegemony ◽  
America Latina ◽  
Domestic Affairs ◽  
The Cold War

Desde la Doctrina Monroe (1823) hasta el final de la Segunda Guerra Mundial, los Estados Unidos tomó gradualmente el lugar de las potencias colonialistas europeas en América Latina y empleó una amplia gama de los compromisos políticos en los países de región que le brindaron una potencia dominante en el hemisferio occidental. Durante la Guerra Fría, las políticas intervencionistas de los EE.UU. en los asuntos domésticos de los países latinoamericanos establecieron la “hegemonía estadounidense en América Latina”. Una investigación histórica sobre las relaciones de los países americanos muestra que según la perspectiva neo-Gramsciana, la hegemonía liberal de los EE.UU. en América Latina es preservada y promovida por tres pilares: cultura liberal; organizaciones interamericanas; y capacidades militares y económicas. Estos tres pilares también se han extendido a otras partes del mundo. From the Monroe Doctrine (1823) to the end of World War II, the United States gradually took the place of the European colonial powers in Latin America and employed a wide range of political engagements in the countries of the region that gave it a dominant power in the Western Hemisphere. During the Cold War, US interventionist policies in the domestic affairs of the Latin American countries established the “American hegemony in Latin America”. A historical research on the U.S-Latin America relations shows that according to the neo-Gramscian perspective, US liberal hegemony in Latin America is preserved and promoted by three pillars: liberal culture; inter-American organizations; and US military and economic capabilities. These three pillars have also spread to other parts of the world.

Archival Sources for Latin American Business History

1985 ◽  
Vol 59 (4) ◽  
pp. 670-679 ◽  
Author(s):  
Vera Blinn Reber
Keyword(s):  
Latin America ◽  
Great Britain ◽  
Latin American ◽  
Primary Source ◽  
The United States ◽  
Business History ◽  
American Business ◽  
Special Issue ◽  
History Of ◽  
Source Materials

Since the Business History Review's special issue on Latin America twenty years ago, many articles and monographs have been published utilizing archival sources. An examination of many of these studies and experience in archives suggest that the historian of Latin American business must use a variety of sources to study individual firms and the relationships between business and the national societies in which they operate. In this essay Professor Reber discusses eight types of archives found in the United States, Latin America, Great Britain, France, and Spain which hold manuscripts of interest to those studying both the economic and business history of Latin America. She also offers advice about bibliographic aids, guides, and, briefly, printed primary source materials useful in supplementing the often hard-to-find archival data.

Sorting Out the Mixed Economy

2019 ◽  
Author(s):  
Amy C. Offner
Keyword(s):  
Latin America ◽  
Latin American ◽  
New Deal ◽  
The United States ◽  
Business Associations ◽  
Welfare Programs ◽  
The Road ◽  
Social Welfare Programs ◽  
The Third World ◽  
The New Deal

In the years after 1945, a flood of U.S. advisors swept into Latin America with dreams of building a new economic order and lifting the Third World out of poverty. These businessmen, economists, community workers, and architects went south with the gospel of the New Deal on their lips, but Latin American realities soon revealed unexpected possibilities within the New Deal itself. In Colombia, Latin Americans and U.S. advisors ended up decentralizing the state, privatizing public functions, and launching austere social welfare programs. By the 1960s, they had remade the country's housing projects, river valleys, and universities. They had also generated new lessons for the United States itself. When the Johnson administration launched the War on Poverty, U.S. social movements, business associations, and government agencies all promised to repatriate the lessons of development, and they did so by multiplying the uses of austerity and for-profit contracting within their own welfare state. A decade later, ascendant right-wing movements seeking to dismantle the midcentury state did not need to reach for entirely new ideas: they redeployed policies already at hand. This book brings readers to Colombia and back, showing the entanglement of American societies and the contradictory promises of midcentury statebuilding. The untold story of how the road from the New Deal to the Great Society ran through Latin America, the book also offers a surprising new account of the origins of neoliberalism.

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