{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,27]],"date-time":"2026-04-27T18:22:29Z","timestamp":1777314149503,"version":"3.51.4"},"reference-count":55,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2020,12,17]],"date-time":"2020-12-17T00:00:00Z","timestamp":1608163200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JPBAFM"],"published-print":{"date-parts":[[2021,3,19]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title><jats:p>This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act\/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jpbafm-08-2019-0125","type":"journal-article","created":{"date-parts":[[2020,12,16]],"date-time":"2020-12-16T06:45:46Z","timestamp":1608101146000},"page":"114-137","source":"Crossref","is-referenced-by-count":27,"title":["The institutionalization of public sector accounting reforms: the role of pilot entities"],"prefix":"10.1108","volume":"33","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-4850-2387","authenticated-orcid":false,"given":"Susana","family":"Jorge","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8675-6102","authenticated-orcid":false,"given":"S\u00f3nia P.","family":"Nogueira","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5070-647X","authenticated-orcid":false,"given":"Nuno","family":"Ribeiro","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","published-online":{"date-parts":[[2020,12,17]]},"reference":[{"issue":"3","key":"key2021071308113998400_ref001","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1080\/09540962.2016.1133970","article-title":"The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives","volume":"36","year":"2016","journal-title":"Public Money and Management"},{"key":"key2021071308113998400_ref002","volume-title":"Reform and Institutional Persistence in Portuguese Central Administration","year":"1999"},{"issue":"3","key":"key2021071308113998400_ref003","first-page":"223","article-title":"NPM and the change in Portuguese central government","volume":"5","year":"2002","journal-title":"International Public Management Journal"},{"issue":"3","key":"key2021071308113998400_ref004","doi-asserted-by":"crossref","first-page":"557","DOI":"10.1111\/j.1467-9299.2009.01762.x","article-title":"Implementing performance-based management in the traditional bureaucracy of Portugal","volume":"87","year":"2009","journal-title":"Public Administration"},{"issue":"1","key":"key2021071308113998400_ref005","doi-asserted-by":"crossref","first-page":"39","DOI":"10.1002\/pad.1819","article-title":"The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia","volume":"38","year":"2018","journal-title":"Public Administration and Development"},{"issue":"4","key":"key2021071308113998400_ref006","doi-asserted-by":"crossref","first-page":"809","DOI":"10.1080\/09638180903136225","article-title":"On the implementation of accrual accounting: a study of conflict and ambiguity","volume":"18","year":"2009","journal-title":"European Accounting Review"},{"issue":"2","key":"key2021071308113998400_ref007","doi-asserted-by":"crossref","first-page":"95","DOI":"10.1080\/09540962.2019.1580894","article-title":"Glocalization of accounting standards: observations on neo-institutionalism of IPSAS","volume":"39","year":"2019","journal-title":"Public Money and Management"},{"key":"key2021071308113998400_ref008","unstructured":"Bourmistrov, A. 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