The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.,The research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.,FMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.,This research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.,Promoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.,The analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.

中文翻译：

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巴西的财务管理信息系统和会计政策保留

国际公共部门会计准则（IPSAS）的成功实施取决于权责发生制会计政策的采用和后续维护。此外，财务管理信息系统（FMIS）是改革的重要推动力，更换它们可能会破坏权责发生制会计政策的执行。本文旨在分析FMIS更换（或维护）对巴西地方政府保留权责发生制会计政策的影响。本研究采用顺序混合法方法，首先是对巴西权责发生制中权责发生制会计政策的存在进行定量分析。地方政府和FMIS更换的影响。接下来，通过调查，文件和访谈进行定性分析，以观察FMIS更换过程。我们的分析着眼于巴西一个州的地方政府，但由于采用了相同的采购法和会计法规，因此在很大程度上可以转移到其他州。因此，公共采购法规可能会引发公共采购环境，在该环境中，IPSAS项目将发现更多困难。这项研究通过检查会计政策的保留或持久性现象为IPSAS文献做出了贡献，因为这不应被认为是理所当然的。采用的会计程序将随着时间的流逝而持续下去。分析认为，应认真考虑由于强制重新招标而更换FMIS。