Entre normas globales y capacidad local: adopción de las IPSAS en el sector público mozambiqueño
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La adopción de las Normas Internacionales de Contabilidad del Sector Público (IPSAS) representa uno de los desafíos centrales de las reformas contables en los países en desarrollo, especialmente en contextos caracterizados por limitaciones en la capacidad institucional, escasez de competencias técnicas y debilidades en los sistemas de información. En Mozambique, la implementación de las IPSAS, consagrada en la Ley n.º 14/2020, busca reforzar la transparencia, la comparabilidad y la rendición de cuentas en la gestión de las finanzas públicas, al tiempo que evidencia las tensiones entre las normas contables globales y las especificidades del contexto administrativo nacional. Este estudio examina el proceso de armonización contable en el sector público mozambiqueño desde una perspectiva institucional. De naturaleza cualitativa, la investigación se basa en un estudio de caso sustentado en entrevistas semiestructuradas realizadas a actores clave involucrados en la implementación de las IPSAS en el país. Los resultados revelan que, a pesar del consenso sobre la relevancia de las IPSAS, su adopción enfrenta obstáculos persistentes, principalmente relacionados con la insuficiente cualificación de los recursos humanos, la inadecuación de los sistemas de información contable y las dificultades de coordinación institucional inherentes al proceso de reforma. Al profundizar en el análisis de la experiencia mozambiqueña, este estudio contribuye a la aún escasa literatura empírica sobre reformas de la contabilidad pública en países en desarrollo. Además, evidencia cómo las normas contables internacionales son interpretadas, negociadas y operacionalizadas en contextos de baja capacidad institucional, enriqueciendo el debate sobre la armonización contable y el cambio institucional en el sector público.
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