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 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 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.

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.

Electoral Rules and Democracy in Latin America

2018 ◽  
Author(s):  
Cynthia McClintock
Keyword(s):  
Latin America ◽  
Political Parties ◽  
Latin American ◽  
The United States ◽  
Primary Concern ◽  
Electoral Rules ◽  
New Parties ◽  
Political Exclusion ◽  
Number Of Parties ◽  
Freedom House

During Latin America’s third democratic wave, a majority of countries adopted a runoff rule for the election of the president. This book is the first rigorous assessment of the implications of runoff versus plurality for democracy in the region. Despite previous scholarly skepticism about runoff, it has been positive for Latin America, and could be for the United States also. Primarily through qualitative analysis for each Latin American country, I explore why runoff is superior to plurality. Runoff opens the political arena to new parties but at the same time ensures that the president does not suffer a legitimacy deficit and is not at an ideological extreme. By contrast, in a region in which undemocratic political parties are common, the continuation of these parties is abetted by plurality; political exclusion provoked disillusionment and facilitated the emergence of presidents at ideological extremes. In regression analysis, runoff was statistically significant to superior levels of democracy. Between 1990 and 2016, Freedom House and Varieties of Democracy scores plummeted in countries with plurality but improved in countries with runoff. Plurality advocates’ primary concern is the larger number of political parties under runoff. Although a larger number of parties was not significant to inferior levels of democracy, a plethora of parties is problematic, leading to a paucity of legislative majorities and inchoate parties. To ameliorate the problem, I recommend not reductions in the 50% threshold but the scheduling of the legislative election after the first round or thresholds for entry into the legislature.

Latin America and the League of Nations

1926 ◽  
Vol 20 (1) ◽  
pp. 14-30
Author(s):  
Percy Alvin Martin
Keyword(s):  
Latin America ◽  
International Relations ◽  
Latin American ◽  
The United States ◽  
League Of Nations ◽  
World War ◽  
The Past ◽  
Treaty Of Versailles ◽  
Post War ◽  
International Status

To students of international relations it has become almost a commonplace that among the most significant and permanent results of the World War has been the changed international status of the republics of Latin America. As a result of the war and post-war developments in these states, the traditional New World isolation in South America, as well as in North America, is a thing of the past. To our leading sister republics is no longer applicable the half-contemptuous phrase, current in the far-off days before 1914, that Latin America stands on the margin of international life. The new place in the comity of nations won by a number of these states is evidenced—to take one of the most obvious examples—by the raising of the legations of certain non-American powers to the rank of embassies, either during or immediately after the war. In the case of Brazil, for instance, where prior to 1914 only the United States maintained an ambassador, at the present time Great Britain, France, Italy, Belgium, Portugal, and Japan maintain diplomatic representatives of this rank.Yet all things considered one of the most fruitful developments in the domain of international relations has been the share taken by our southern neighbors in the work of the League of Nations. All of the Latin American republics which severed relations with Germany or declared war against that country were entitled to participate in the Peace Conference. As a consequence, eleven of these states affixed their signatures to the Treaty of Versailles, an action subsequently ratified in all cases except Ecuador.

scholarly journals COVID-19 in Latin America: a first glance to the mortality

2020 ◽  
pp. 1-3 ◽  
Author(s):  
Nubia Muñoz
Keyword(s):  
Latin America ◽  
Latin American ◽  
Mortality Rates ◽  
European Countries ◽  
Death Rates ◽  
Death Toll ◽  
The United Kingdom ◽  
Health Authorities ◽  
The Us ◽  
Latin American Countries

It is too early to know which will be the final death toll from the Covid-19 or SARS-CoV-2 virus epidemy in Latin America since the epidemy is still active and we will not know when it will end. The curve for new infections and deaths has not reached yet a peak (Figure 1). In addition, we know little about the epidemiology of this new virus. The daily litany of the number of people infected with the number of admissions to hospitals and intensive care units and the number of deaths guides health authorities to plan health services and politicians to gauge the degree of confinement necessary to control the transmission of the virus, but it says little about the magnitude of the problem if we do not relate it to the population at risk. At the end of the pandemic, we will be able to estimate age-standardized death rates for the different countries, but until then the crude death rates will provide a first glance or snapshot of the death toll and impact of the pandemic from March to May 2020. These rates are well below those estimated in other countries in Europe and North America: Belgium (82.6), Spain (58.0), the United Kingdom (57.5), Italy (55.0), France (42.9), Sweden (41.4), and the US (30.7). (Johns Hopkins CSSE, May 30, 2020). However, in the European countries and the US the number of deaths has reached a peak, while this is not the case in Latin American countries. (Figure 1). It should be taken into account that the above rates are crude and therefore, some of the differences could be due to the fact that European countries have a larger proportion of the population over 70 years of age in whom higher mortality rates have been reported.

Licensing Journalists in Latin America: An Appraisal

1996 ◽  
Vol 73 (4) ◽  
pp. 878-889 ◽  
Author(s):  
Jerry W. Knudson
Keyword(s):  
Latin America ◽  
Latin American ◽  
Freedom Of Expression ◽  
The United States ◽  
Professional Standards ◽  
Court Decisions ◽  
Government Control ◽  
Military Regimes ◽  
The Press ◽  
University Degree

The issue of professionalization of journalism and therefore of how to achieve professional standards has been of concern to journalists and to the general public for many years.1 In Latin America, one attempt at professionalization - the development of the colegio - has garnered some praise and has raised concerns about government control. Probably no issue in recent years concerning the Latin American press has aroused greater opposition or misunderstanding in the United States than the system whereby anyone must have a university degree in journalism and/or be a member of a colegio - a professional association - in order to practice journalism. Despite recent Supreme Court decisions in the Dominican Republic and Costa Rica against obligatory licensing by their colegios of journalists, the institution is gaining headway in Latin America as a whole. Opponents maintain that the colegio system imperils freedom of the press. But others assert it raises professional standards and increases salaries. The author of this study notes that colegios frequently uphold freedom of expression under dictatorial or military regimes, and that opposition by publishers to colegios seems to be based on economic rather than “free press” grounds.

Chinese Breakthrough into Latin America

2012 ◽  
pp. 84-91
Author(s):  
E. Dabagyan
Keyword(s):  
Latin America ◽  
Latin American ◽  
Raw Materials ◽  
The United States ◽  
Chinese Economy ◽  
Agricultural Products ◽  
Economic Factors ◽  
American Continent ◽  
External Relations ◽  
Multilateral Agreements

The article deals with a number of problems associated with the growing presence of China in the Latin American continent. The author emphasizes that mutual interest is based on economic factors. In particular, the rapidly developing Chinese economy needs more raw materials and agricultural products, which are available in abundance in Latin America. At the same time, the countries of the continent are interested in freeing from orientation solely to the United States and in a diversification of external relations. The present bilateral and multilateral agreements and treaties between China and Latin America showed a strengthening of trade and economic cooperation. But Beijing's strategy is based on a model of exchange of raw materials to finished products. This causes some resentment on the part of Latin American experts and entrepreneurs.

The Epidemiology of Drug Promotion

1977 ◽  
Vol 7 (2) ◽  
pp. 157-166 ◽  
Author(s):  
Milton Silverman
Keyword(s):  
United States ◽  
Latin America ◽  
Latin American ◽  
Prescription Drugs ◽  
The United States ◽  
Corporate Ethics ◽  
Social Responsibilities ◽  
The One ◽  
Global Company ◽  
Latin American Countries

A survey was conducted on the promotion of 28 prescription drugs in the form of 40 different products marketed in the United States and Latin America by 23 multinational pharmaceutical companies. Striking differences were found in the manner in which the identical drug, marketed by the identical company or its foreign affiliate, was described to physicians in the United States and to physicians in Latin America. In the United States, the listed indications were usually few in number, while the contraindications, warnings, and potential adverse reactions were given in extensive detail. In Latin America, the listed indications were far more numerous, while the hazards were usually minimized, glossed over, or totally ignored. The differences were not simply between the United States on the one hand and all the Latin American countries on the other. There were substantial differences within Latin America, with the same global company telling one story in Mexico, another in Central America, a third in Ecuador and Colombia, and yet another in Brazil. The companies have sought to defend these practices by contending that they are not breaking any Latin American laws. In some countries, however, such promotion is in clear violation of the law. The corporate ethics and social responsibilities concerned here call for examination and action.

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