The effects of turnover on accountants’ practices in Brazilian local governments

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2019.144691

Keywords:

Turnover, Municipalities, Accounting reform, Institutionalization

Abstract

We explore the effects of turnover on the execution and adoption of practices executed by accountants in approximately 2,800 Brazilian municipalities. We developed three quantitative models in which turnover affect practices with different degrees of complexity. We find that accountants' turnover in municipalities is (i) associated with the change of mayors; and (ii) negatively impacts the execution and adoption of complex accounting practices; however, the opposite occurs when practices are simple. The article contributes reducing the lack of empirical evidence on the turnover of technical-bureaucratic positions, allegedly tenured in the Brazilian public sector organizations. In the context of public sector accounting reform, the article discusses and present implications for the internal organization of municipalities, and the role of standard setters and Courts of Accounts.

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Published

2019-04-26

Issue

Vol. 13 (2019)

Section

Paper

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How to Cite

Azevedo, R. R. de, Lino, A. F., & Diniz, J. A. (2019). The effects of turnover on accountants’ practices in Brazilian local governments. Revista De Contabilidade E Organizações, 13, e144691. https://doi.org/10.11606/issn.1982-6486.rco.2019.144691