Research projects

General themes 2017-2021:

1. Public Financial Management (PFM) Reforms (implementation level, resistances to compulsory reforms, and institutional innovation)
2. The diversity of the Brazilian PFM context (regularities and differences on the organizational field, regional an local diversity)
3. Comparative Public Sector Accounting in Latina America and International influences (differences between countries, fit to local context and dysfunctions)
4. Financial Resilience (with the group “Financial Resilience of Contemporary Cities” at the Institute of Advanced Studies/USP).

Working projects (2015-2018):

1. Institutional Analysis of Public Budgeting and Accounting in Brazil
2. Local governments’ Financial Resilience (at the Institute of Advanced Studies, supported by the Institute of Global Innovation/University of Birmingham)
3. Performance-based budget (PBB) adoption by the local governments
4. The diversity of the Courts of Accounts in Brazil and its effects on fiscal auditing
5. Roles, identity and barriers to the accountant at governmental organizations
6. Mayor turnover, organizational disturbances, and effects on fiscal performance
7. Evolution of the Courts of Accounts data collection systems and the effects on municipal IFMIS
8. Internal control and its dependence on Integrated Financial Management Information Systems (IFMIS)
9. Performance appraisal and team’s incentives in public sector organizations
10. Scrutiny and Oversight by the Legislative Committees of budget and finance
11. Behavior, Culture, and Cognition in accounting decision-making
12. Accountability, Fiscal Transparency, and open data projects