An assessment of the stakeholders' participation and view in IPSASB due processes

Albuquerque, Fábio; Paiva da Penha, Maria Eugênia; Gomes dos Santos, Paula

http://hdl.handle.net/10400.21/21894

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Authors

Albuquerque, Fábio

Paiva da Penha, Maria Eugênia

Gomes dos Santos, Paula

Abstract(s)

Despite being an international reference, the majority of countries did not fully adopt international public sector accounting standards (IPSAS). Given the importance of due processes to the IPSAS Board (IPSASB) legitimation, this chapter uses the comment letters sent by different stakeholders within its due processes to assess their level of participation and agreement with the IPSASB position concerning their distinctive characteristics. For this purpose, seven ongoing projects in August 2021 are used as a source of information, and contingency tables and the chi-square test as statistical analysis techniques. The findings show, as matters of constraint to the IPSASB legitimacy, a low level of responses overall, as well as a lower level of agreement by government entities and national standards setters. The study provides inputs to the understanding of the limited implementation of IPSAS, proposing as a future avenue the inclusion of some elements that can be particularly useful to explain stakeholders' engagement and interests in IPSASB public consultation processes.

URI

http://hdl.handle.net/10400.21/21894

Citation

Gomes dos Santos, P., Albuquerque, F., & da Penha, M. E. (2023). An Assessment of the Stakeholders' Participation and View in IPSASB Due Processes. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, 172–188. IGI Global Publications. ISBN: 978-1-66847-293-4. https://doi.org/10.4018/978-1-6684-7293-4.ch008