Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil

Abdelnour, 2017, Agency and institutions in organization studies, Organization Studies, 38, 1775, 10.1177/0170840617708007 Alston, 2006, Pork for policy: Executive and legislative exchange in Brazil, Journal of Law, Economics, and Organization, 22, 12 Alston, 2016 Amans, 2015, Budgeting in institutional complexity: The case of performing arts organizations, Management Accounting Research, 27, 47, 10.1016/j.mar.2015.03.001 Andrews, 2011, The (Il)logics of federal budgeting, and why crisis must come, Public Administration Review, 71, 345, 10.1111/j.1540-6210.2011.02352.x Andrews, 2013 Aquino, 2017, Headless governments: Removed mayors and the challenges to responsiveness on financial sustainability Aquino, 2020, Legitimating the standard-setter of public sector accounting reforms, Public Money & Management, 40, 499, 10.1080/09540962.2020.1769381 Arnaboldi, 2009, On the implementation of accrual accounting: A study of conflict and ambiguity, European Accounting Review, 18, 809, 10.1080/09638180903136225 Azevedo, 2019, A precariedade do conteúdo informacional dos anexos de riscos fiscais de municípios brasileiros, Advances in Scientific and Applied Accounting, 1 Azevedo, 2019, The effects of turnover on accountants’ practices in Brazilian local governments, Revista De Contabilidade E Organizações, 13 Azevedo, 2020, Deadlines andré Aquino software: Disentangling local government accounting reforms in Brazil, Public Money & Management, 40, 509, 10.1080/09540962.2020.1766203 Azevedo, 2018, O distanciamento entre as Normas de Auditoria e as práticas nos Tribunais de Contas, Sociedade, Contabilidade e Gestão, 13, 9, 10.21446/scg_ufrj.v13i2.13665 Azevedo, 2020, Financial management information systems and accounting policies retention in Brazil, International Journal of Public Sector Management, 33, 207, 10.1108/IJPSM-01-2019-0027 Azevedo, 2020, The roots of budgetary and financial accounting in Brazil, RAP: Revista Brasileira de Administração Pública, 54 Barley, 1997, Institutionalization and structuration: Studying the links between action and institution, Organization Studies, 18, 93, 10.1177/017084069701800106 Bartle, 2001, Vol. 6 Batley, 1983 Battilana, 2017, On hybrids and hybrid organizing: A review and roadmap for future research, 128 Battilana, 2010, Building sustainable hybrid organizations: The case of commercial microfinance organizations, Academy of Management Journal, 53, 1419, 10.5465/amj.2010.57318391 Battilana, 2009, How actors change institutions: Towards a theory of institutional entrepreneurship, The Academy of Management Annals, 3, 65, 10.5465/19416520903053598 Bechle, 2010, Neopatrimonialism in Latin America: Prospects and promises of a neglected concept, GIGA Working Bersch, 2016, State capacity, bureaucratic politicization, and corruption in the Brazilian state, Governance, 30, 105, 10.1111/gove.12196 Bertholini, 2017, The price of governing: Coalition management costs in Brazil's presidential system, Revista de Administração Pública, 51, 528, 10.1590/0034-7612154969 Besharov, 2014, Multiple institutional logics in organizations: Explaining their varied nature and implications, Academy of Management Review, 39, 364, 10.5465/amr.2011.0431 Bevilaqua 1999, 1822 Boxenbaum, 2008, Isomorphism, diffusion and decoupling Broadbent, 2013 2016 Brusca, 2016, Adopting international public sector accounting standards: A challenge for modernizing and harmonizing public sector accounting, International Review of Administrative Sciences, 82, 724, 10.1177/0020852315600232 Brusca, 2013, Legitimating international public sector accounting standards (IPSAS): The case of Spain, Public Money & Management, 33, 437, 10.1080/09540962.2013.836006 Çakmaklı, 2020, Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry, Accounting, Organizations and Society, 83, 101104, 10.1016/j.aos.2020.101104 Cappellaro, 2020, From logic acceptance to logic rejection: The process of destabilization in hybrid organizations, Organization Science, 31, 415, 10.1287/orsc.2019.1306 Cardoso, 1975 Cardoso, 1979, On the characterization of authoritarian regimes Cardoso, 2015, Vol. 1 Cardoso, 2020, Political appointments in municipal governments and bureaucratic performance: Evaluating achievement, Revista de Administração Pública, 54, 360 Charmaz, 2006 Christiaens, 2007, Governmental accounting reform: Evolution of the implementation in flemish municipalities, Financial Accountability and Management, 23, 375, 10.1111/j.1468-0408.2007.00434.x Christiaens, 2015, The effect of IPSAS on reforming governmental financial reporting: An international comparison, International Review of Administrative Sciences, 81, 158, 10.1177/0020852314546580 Cintra, 1979, 127 Conrath-Hargreaves, 2019, Multiple institutional logics and their impact on accounting in higher education, Accounting, Auditing & Accountability Journal, 32, 782, 10.1108/AAAJ-08-2017-3095 Cooper, 2006, Accounting, professions and regulation: Locating the sites of professionalization, Accounting, Organizations and Society, 31, 415, 10.1016/j.aos.2006.03.003 Corbett, 2010, Public management policymaking in France: Legislating the organic law on laws of finance (LOLF), 1998–2001, Governance, 23, 225, 10.1111/j.1468-0491.2010.01477.x Covaleski, 1991, The management of legitimacy and politics in public sector administration, Journal of Accounting and Public Policy, 10, 135, 10.1016/0278-4254(91)90009-9 Ezzamel, 2012, The logics of budgeting: Theorization and practice variation in the educational field, Accounting, Organizations and Society, 37, 281, 10.1016/j.aos.2012.03.005 Feijó, 2013, Entendendo as mudanças: Na contabilidade aplicada ao setor público, Brasiliana: Gestão Pública Filc, 2007 Fiuza, 2013 Gatto, 2016, Postmaterialism and political elites: The value priorities of Brazilian federal legislators, Journal of Politics in Latin America, 8, 33, 10.1177/1866802X1600800102 Gay, 1998, 7 Gomes, 2019, Implementing the international public sector accounting standards for consolidated financial statements: Facilitators, benefits and challenges, Public Money & Management, 39, 544, 10.1080/09540962.2019.1654318 Gomes, 2020, Public management reform in Brazil (2002-2019), Public Management Review, 23, 159, 10.1080/14719037.2020.1752037 Gómez-Villegas, 2020, Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and, Public Money & Management, 40, 487, 10.1080/09540962.2020.1788805 Greenwood, 2015, Sustainability and organizational change: An institutional perspective 2017, Introduction: Into the fourth decade Greenwood, 2002, Theorizing change: The role of professional associations in the transformation of institutionalized fields, Academy of Management Journal, 45, 58, 10.2307/3069285 Grossi, 2019, The impact of competing institutional pressures and logics on the use of performance measurement in hybrid universities, Public Performance and Management Review, 43, 818, 10.1080/15309576.2019.1684328 Gümüsay, 2020, Engaging with grand challenges: An institutional logics perspective, Organization Theory, 1, 10.1177/2631787720960487 Hagopian, 1990, Democracy by undemocratic means?, Comparative Political Studies, 23, 147, 10.1177/0010414090023002001 Hallerberg, 2009 Harari, 2011 Hardy, 2008, Institutional entrepreneurship. The Sage handbook of organizational institutionalism, 198 Helmke, 2004, Informal institutions and comparative politics: A research agenda, Perspectives on Politics, 2, 725, 10.1017/S1537592704040472 Herrmann, 2012, Clientelism and subnational politics in Latin America, reflections on oaxaca (Mexico) and Bahia (Brazil) Herrmann, 2017, Media and subnational democracy: The case of Bahia, Brazil, Democratization, 24, 81, 10.1080/13510347.2015.1101453 Horton, 2018, Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw, Management Accounting Research, 38, 39, 10.1016/j.mar.2016.06.002 Hwang, 2020, Ontology, levels of society, and degrees of generality: Theorizing actors as abstractions in institutional theory, Academy of Management Review, 45, 570, 10.5465/amr.2014.0266 Indridason, 2005, A theory of coalitions and clientelism: Coalition politics in Iceland, 1945–2000, European Journal of Political Research, 44, 439, 10.1111/j.1475-6765.2005.00234.x Järvinen, 2016, Role of management accounting in applying new institutional logics, Accounting, Auditing & Accountability Journal, 29, 861, 10.1108/AAAJ-07-2012-01058 Jones, 2011, The Federal Government of Germany's circumspection concerning accrual budgeting and accounting, Public Money & Management, 31, 265, 10.1080/09540962.2011.586237 Kaufman, 2019, Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics, Accounting, Organizations and Society, 75, 40, 10.1016/j.aos.2018.10.003 Kemahlioglu, 2015, Intergovernmental politics of fiscal balance in a federal democracy: The experience of Brazil, 1996–2005, Latin American Politics and Society, 57, 51, 10.1111/j.1548-2456.2015.00261.x Lander, 2013, Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics, Accounting, Organizations and Society, 38, 130, 10.1016/j.aos.2012.11.001 Lauth, 2000, Informal institutions and democracy, Democratization, 7, 21, 10.1080/13510340008403683 Lawrence, 2011, Institutional work: Refocusing institutional studies of organization, Journal of Management Inquiry, 20, 52, 10.1177/1056492610387222 Leitão, 2014 Lepori, 2020, Bringing the organization back in: Flexing structural responses to competing logics in budgeting, Accounting, Organizations and Society, 80, 101075, 10.1016/j.aos.2019.101075 Levitsky, 2005 Limongi, 2005, Processo orçamentário e comportamento legislativo: Emendas individuais, apoio ao executivo e programas de governo, Dados, 48, 737, 10.1590/S0011-52582005000400002 Lino, 2018, The diversity of the Brazilian regional Audit Courts on government auditing, Revista Contabilidade & Finanças, 29, 26, 10.1590/1808-057x201803640 Lino, 2020, Organizational wrongdoing in courts of accounts, Revista de Administração Pública, 54, 220 Lino, 2021 Lino, 2021 Lino, 2019, Lack of institutional work and organizational change failure in Brazilian local governments, Revista de Administração Pública, 53, 375, 10.1590/0034-761220170404 Lounsbury, 2008, Institutional rationality and practice variation: New directions in the institutional analysis of practice, Accounting, Organizations and Society, 33, 349, 10.1016/j.aos.2007.04.001 Loureiro, 2009, Democratização e reforma do estado: o desenvolvimento institucional dos tribunais de contas no Brasil recente, Revista de Administração Pública, 43, 739, 10.1590/S0034-76122009000400002 Mainwaring, 1999 Martínez-Gallardo, 2012, Out of the cabinet: What drives defections from the government in presidential systems?, Comparative Political Studies, 45, 62, 10.1177/0010414011421306 Melo, 2014, Why do some governments resort to ‘creative accounting’ but not others? Fiscal governance in the Brazilian federation, International Political Science Review, 35, 595, 10.1177/0192512114543160 Meyer, 1982, Adapting to environmental jolts, Administrative Science Quarterly, 515, 10.2307/2392528 Meyer, 1977, Institutionalized organizations: Formal structure as myth and ceremony, American Journal of Sociology, 83, 340, 10.1086/226550 Miguel, 2016, Coligações eleitorais e fragmentação das bancadas parlamentares no Brasil: Simulações a partir das eleições de 2014, Revista de Sociologia e Política, 24, 29, 10.1590/1678-987316246003 Montero, P. Syncretism and pluralism in the configuration of religious diversity in Brazil. Mecila working paper series, No. 4, São Paulo: The maria Sibylla merian international centre for advanced studies in the humanities and social sciences conviviality-inequality in Latin America. Nunes, 2019, Os Tribunais de Contas na interpretação da Lei de Responsabilidade Fiscal, Revista de Contabilidade e Organizações, 13, 10.11606/issn.1982-6486.rco.2019.145151 Ocasio, 2017, Advances to the institutional logics perspective, 509 O'Donnell, 1979, Tension in the bureaucratic-authoritarian state and the question of democracy Ottmann, 2006, Cidadania mediada: Processos de democratização da política municipal no Brasil, Novos Estudos CEBRAP, 155, 10.1590/S0101-33002006000100010 Oulasvirta, 2016, Evolution of EU public sector financial accounting standardisation: Critical events that opened the window for attempted policy change, Journal of European Integration, 38, 653, 10.1080/07036337.2016.1177043 Pache, 2010, When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands, Academy of Management Review, 35, 455 Pache, 2013, Inside the hybrid organization: Selective coupling as a response to conflicting institutional logics, Academy of Management Journal, 56, 972, 10.5465/amj.2011.0405 Pereira, 2016, Is the Brazilian state “patrimonial”?, Latin American Perspectives, 43, 135, 10.1177/0094582X15616119 Pereira, 2016, All the president's men and women: Coalition management strategies and governing costs in a multiparty presidency, Presidential Studies Quarterly, 46, 550, 10.1111/psq.12296 Pereira, 2012, The surprising success of multiparty presidentialism, Journal of Democracy, 23, 156, 10.1353/jod.2012.0041 Pérez, 2007, Latin–American public financial reporting: Recent and future development, Public Administration and Development, 27, 139, 10.1002/pad.441 Posner, 2011, Democracies and deficits: Prospects for fiscal responsibility in democratic nations, Governance: An International Journal of Policy, Administration and Institutions, 25, 11, 10.1111/j.1468-0491.2011.01554.x Power, 2010, Optimism, pessimism, and coalitional presidentialism: Debating the institutional design of Brazilian democracy, Bulletin of Latin American Research, 29, 18, 10.1111/j.1470-9856.2009.00304.x Power, 2016, The Brazilian military regime of 1964-1985: Legacies for contemporary democracy, Iberoamericana, 16, 1 Prieto, 2017, The perils of accommodation: Jesuit missionary strategies in the early modern world, Journal of Jesuit Studies, 4, 395, 10.1163/22141332-00403002 Purdy, 2009, Conflicting logics, mechanisms of diffusion, and multilevel dynamics in emerging institutional fields, Academy of Management Journal, 52, 355, 10.5465/amj.2009.37308255 Raile, 2010, The executive toolbox: Building legislative support in a multiparty presidential regime, Political Research Quarterly, 64, 323, 10.1177/1065912909355711 Raupp, 2012, Ensaio teórico sobre a presença do patrimonialismo no Poder Legislativo local, Administração Pública e Gestão Social, 4, 269 Raynard, 2016, Deconstructing complexity: Configurations of institutional complexity and structural hybridity, Strategic Organization, 14, 310, 10.1177/1476127016634639 Reay, 2016, Qualitatively capturing institutional logics, Strategic Organization, 14, 441, 10.1177/1476127015589981 Rubin, 2017 Samuels, 2003, Fiscal straitjacket: The politics of macroeconomic reform in Brazil, 1995–2002, Journal of Latin American Studies, 35, 545, 10.1017/S0022216X03006825 Saunders, 2017, Saturation in qualitative research: Exploring its conceptualization and operationalization, Quality and Quantity, 52, 1893, 10.1007/s11135-017-0574-8 Scott, 2014 Sediyama, 2018, A difusão das mudanças na contabilidade pública em municípios, Contabilidade Vista & Revista, 28, 78 Skelcher, 2014, Theorizing hybridity: Institutional logics, complex organizations, and actor identities: The case of nonprofits, Public Administration, 93, 433, 10.1111/padm.12105 Skidmore, 1990 Smets, 2014, Charting new territory for organizational ethnography: Insights from a team-based video ethnography, Journal of Organizational Ethnography, 3, 10, 10.1108/JOE-12-2012-0056 Smets, 2012, From practice to field: A multilevel model of practice-driven institutional change, Academy of Management Journal, 55, 877, 10.5465/amj.2010.0013 Smith, 2019, Bowing before dual gods: How structured flexibility sustains organizational hybridity, Administrative Science Quarterly, 64, 1, 10.1177/0001839217750826 Souza, 1997 Suddaby, 2009, The organizational context of professionalism in accounting, Accounting, Organizations and Society, 34, 409, 10.1016/j.aos.2009.01.007 Sugiyama, 2013, Whither clientelism? Good governance and Brazil's Bolsa família program, Comparative Politics, 46, 43, 10.5129/001041513807709365 Thornton, 2005, Institutional logics and institutional change in organizations: Transformation in accounting, architecture, and publishing, Vol. 23, 125 Thornton, 2008 Thornton, 2012 Tolbert, 1983, Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935, Administrative Science Quarterly, 28, 22, 10.2307/2392383 Van Dyck, 2014, Why party organization still matters: The workers' party in Northeastern Brazil, Latin American Politics and Society, 56, 1, 10.1111/j.1548-2456.2014.00229.x Vickers, 2017, Public service innovation and multiple institutional logics: The case of hybrid social enterprise providers of health and wellbeing, Research Policy, 46, 1755, 10.1016/j.respol.2017.08.003 Von Hagen, 2002, Fiscal rules, fiscal institutions, and fiscal performance, Economic and Social Review, 33, 263 Von Hagen, 2006, What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU, Journal of Banking & Finance, 30, 3259, 10.1016/j.jbankfin.2006.05.011 Warren, 2015, Time to look again at accrual budgeting, OECD Journal on Budgeting, 14, 1, 10.1787/budget-14-5jrw6591hj6c