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Governments worldwide have used administrative reforms to align public organizations with the needs of their key stakeholders. However, despite successfully implementing them, they do not consistently achieve the desired organizational performance. This paper aims to explore the relationship between the implementation of administrative reforms and the performance of public organizations from a comprehensive perspective. For this purpose, the authors analyze the mediation role of three crucial dynamic capabilities.

This research used a survey-based methodology. Structural equation modeling (SEM) was used to analyze the data obtained from a sample of public officials and managers working in public organizations in the State of Ceará (Brazil).

The results of this study suggest that dynamic capabilities can have a decisive role in implementing government policy proposals and helping public organizations align their outcomes with stakeholders' needs. In addition, they indicate the existence of two levels of capabilities and identify a road map for their implementation.

From a practical point of view, by identifying these capabilities and their interrelationship, this study provides a roadmap to reduce the complexity of their use and help managers of public organizations deliver desired outcomes relating to the quality of individual and collective stakeholders.

This study makes important contributions to the literature, enabling scholars and practitioners to see the result of government policy proposals beyond the efficient use of public resources. It shows the role of dynamic capabilities as mediation instruments for changing public organizations, which can be used in administrative reform implementations and continuous improvement processes. Finally, it provides empirical research on the interaction between the three dynamic capabilities in the context of public organizations, differentiating these capabilities into two levels, which provides a road map for their implementation and development by public managers.

Os governos de todo o mundo têm usado reformas administrativas para alinhar as organizações públicas com as necessidades de seus principais interessados. Entretanto, apesar da implementação bem-sucedida, elas não atingem consistentemente o desempenho organizacional desejado. Este estudo tem como objetivo analisar a relação entre a implementação de reformas administrativas e o desempenho das organizações públicas, visto de uma perspectiva abrangente. Para este propósito, analisamos o papel de mediação de três capacidades organizacionais cruciais.

Este estudo utiliza uma metodologia baseada em questionários. Foi utilizada modelagem de equação estruturais para analisar os dados obtidos de uma amostra de funcionários públicos e gerentes que trabalham em organizações públicas no Estado do Ceará (Brasil).

Os resultados deste estudo sugerem que as capacidades dinâmicas podem ter um papel decisivo na implementação de propostas de políticas governamentais e ajudar as organizações públicas a alinhar seus resultados com as necessidades das partes interessadas. Além disso, eles indicam a existência de dois níveis de capacidades e identificam um roteiro para sua implementação.

Do ponto de vista prático, ao identificar essas capacidades e suas inter-relações, este estudo fornece um roteiro para reduzir a complexidade de seu uso e ajudar os gerentes de organizações públicas a obter os resultados desejados em relação à qualidade das partes interessadas individuais e coletivas.

Esta estudo faz contribuições importantes à literatura, permitindo que académicos e profissionais vejam o resultado de propostas de políticas governamentais além do uso eficiente de recursos públicos. Ele mostra o papel das capacidades dinâmicas como instrumentos de mediação para mudar as organizações públicas, que podem ser utilizadas em implementações de reformas administrativas e processos de melhoria contínua. Finalmente, fornece resultados empíricos sobre a interação entre as três capacidades dinâmicas no contexto das organizações públicas, diferenciando essas capacidades em dois níveis, o que fornece um roteiro para sua implementação e desenvolvimento pelos gestores públicos.

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.