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

2023-04-07Book part Restricted access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorPaiva da Penha, Maria Eugênia
dc.contributor.authorGomes dos Santos, Paula
dc.date.accessioned2025-06-03T14:28:33Z
dc.date.available2025-06-03T14:28:33Z
dc.date.issued2023-04-07
dc.description.abstractDespite 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.eng
dc.identifier.citationGomes 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
dc.identifier.doi10.4018/978-1-6684-7293-4.ch008
dc.identifier.isbn9781668472934
dc.identifier.isbn9781668472958
dc.identifier.issn2327-5677
dc.identifier.issn2327-5685
dc.identifier.urihttp://hdl.handle.net/10400.21/21894
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIGI Global
dc.relation.ispartofAdvances in Finance, Accounting, and Economics
dc.relation.ispartofAccounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleAn assessment of the stakeholders' participation and view in IPSASB due processeseng
dc.typebook part
dspace.entity.typePublication
oaire.citation.endPage188
oaire.citation.startPage172
oaire.citation.titleAccounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.familyNameGomes dos Santos
person.givenNameFábio
person.givenNamePaula
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id5A1B-D8A2-47C4
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0003-2192-8855
person.identifier.scopus-author-id57192316632
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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