Abstract The adoption of International Public Sector Accounting Standards (IPSAS) represents one of the central challenges of accounting reforms in developing countries, particularly in contexts characterized by limited institutional capacity, shortages of technical expertise, and weaknesses in information systems. In Mozambique, the implementation of IPSAS, mandated by Law No. 14/2020, seeks to enhance transparency, comparability, and accountability in public financial management, while highlighting the tensions between global accounting standards and the specificities of the national administrative context. This study examines the process of accounting harmonization in the Mozambican public sector from an institutional perspective. Adopting a qualitative approach, this case study is grounded in semi-structured interviews conducted with key stakeholders involved in the implementation of IPSAS in the country. The findings reveal that, despite broad consensus regarding the relevance of IPSAS, their adoption faces persistent obstacles, particularly related to insufficient qualification of human resources, deficiencies in accounting information systems, and institutional coordination challenges inherent in the reform process. By providing an in-depth analysis of the Mozambican experience, this study contributes to the still-scarce empirical literature on public sector accounting reforms in developing countries. Furthermore, it demonstrates how international accounting standards are interpreted, negotiated, and operationalized in contexts of low institutional capacity, enriching the debate on accounting harmonization and institutional change in the public sector.
Abstract The Armed Forces, historically characterized by their predominantly male composition, have promoted the inclusion of women as part of efforts aimed at gender equity. In Brazil, the Temporary Voluntary Military Service (SMTV) has stood out as a mechanism to increase female participation in the Brazilian Army (EB). This study aimed to understand, based on the perceptions of women who entered the SMTV, how their transition from a civilian to a military career is configured. This research adopted a descriptive qualitative approach, using semi-structured interviews conducted with ten women who made the career transition to military service in the EB. Most of the interviewed women reported making the career transition from the civilian sector to military service to redefine their professional paths, seeking better financial conditions, less burnout, and more time for their families. Despite a strong desire to join the military institution, they faced challenges in adapting to military culture, such as difficulties in aligning their expectations with reality, which impacted their interpersonal relationships and mental health. However, some highlighted a positive re-signification, especially due to the recognition and new opportunities that the transition provided. The military career also imposed changes on work dynamics, impacting professional autonomy and requiring adjustment to a rigid hierarchy. The transition was also marked by emotional challenges, such as anxiety and apprehension, and by a process of reconstructing these women’s professional and personal identities.
Abstract This article analyzes the Conjunto de Estratégias de Prevenção (CEP) program, a municipal crime prevention initiative launched in Rio de Janeiro in 2021, initially operating as a pilot project. The CEP seeks to reduce street crime in hot spots through a combination of urban requalification, public space regulation, and the preventive presence of the Municipal Guard. The study examines the program’s design, its implementation arrangements, and intersectoral governance, while discussing the political and institutional challenges associated with its institutionalization and scalability. An independent impact evaluation estimates reductions of approximately 32% in street crimes and nearly 60% in thefts during the first year of implementation. The article argues that organizational tools of low administrative complexity — such as systematic territorial diagnostics, formal coordination routines, and operational standardization — can effectively reorganize municipal action in public spaces. However, their continuity and expansion depend on sustained political sponsorship at the strategic level.
Abstract This article investigates how organizational formalization relates to conflict and role ambiguity among internal control professionals and how these stressors are associated with internal control independence and job performance in Brazilian municipalities. This is a quantitative cross-sectional study based on an online survey of 280 internal control professionals, conducted between December 2023 and December 2024. Sampling was non-probabilistic, convenience-based, and self-selective. The instrument included a sociodemographic section and validated scales for formalization, conflict and role ambiguity, internal control independence, and job performance, using a seven-point Likert scale, with recoding of the ambiguity scale to align the direction of the scores. The relationships were estimated using structural equation modeling with partial least squares, including assessment of measurement and structural models, discriminant validity using the Fornell-Larcker and HTMT criteria, verification of multicollinearity using the Variance Inflation Factor (VIF), and inference via bootstrapping with 5,000 resamples. The results indicate that greater formalization is associated with lower levels of conflict and ambiguity, and that these stressors are linked to less independence and poorer performance. The study contributes by quantifying, in the municipal context, formalization as a mechanism for clarification and by translating the findings into practical management measures: precisely defining responsibilities, segregating and scaling functions, documenting processes, and ensuring institutional safeguards for technical autonomy. The evidence supports governance policies associated with reducing uncertainty, protecting the control function, and improving the effectiveness of local internal control.
Abstract Nudge-type interventions have become central to the discussion on innovation in public policy, contributing to the re-evaluation of traditional governance and public management instruments. However, the potential for applying these interventions to different processes — both internal and external — within public administration has not yet been fully explored. Accordingly, based on a hybrid systematic literature review, this study aims to identify and synthesize the main research themes, types of nudge interventions, organizational domains, and behavioral foundations associated with the application of nudges within the internal environment of public organizations. The analysis is based on a portfolio of 54 articles selected from the Scopus and Web of Science databases, of which 11 studies explicitly addressing the application of nudges in public organizational contexts comprise the subset subjected to qualitative analysis. Results indicate that, while interest in nudges in public administration is growing, their application within public organizational contexts remains limited, with a predominance of studies focused on citizen behavior. There is a prevalence of low-cognitive-cost interventions — such as defaults, reminders, feedback, and social norms — primarily concentrated in the domains of organizational performance, decision-making processes, communication, and internal prosocial behavior. Furthermore, the literature reveals gaps concerning the organizational integration of interventions, the alignment between cognitive mechanisms and types of nudges, and the limited generalizability of empirical results. Based on these findings, the study proposes a research agenda structured around three analytical axes, offering guidelines for future research to deepen the use of nudges as instruments to support management, decision-making, and public policy implementation.
