Claudia Nancy Avellaneda's scientific contributions

Citations

... Consequently, should governments refer uncritically to the approaches generally used in the private sector, they may end up rationally maximizing utility in ways that lead to inefficiencies. To avoid this risk, Rainey et al. (2010) suggested considering a contingency perspective (Thompson, 1967), in which economic rationality is based on goal agreement and technical knowledge, which rely on complete and reliable information. Considering that information is mainly provided by accounting systems, an improved accounting system is then supposed to enhance knowledge of the economic and financial health of a government (Hyndman & Connolly, 2011). ...