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Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective

2023-04Journal article Open access
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dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorGomes Dos Santos, Paula
dc.contributor.authorPenha, Eugênia Paiva da
dc.contributor.authorSilva, Daniel
dc.date.accessioned2023-05-17T17:17:09Z
dc.date.available2023-05-17T17:17:09Z
dc.date.issued2023-04
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractThis article assesses the factors that may explain stakeholders’ responses in public due processes carried out by the IPSASB. Seven ongoing projects were assessed, comprising 328 comment letters sent to IPSASB from 47 countries. The authors present a new approach which takes into account cultural values in public sector accounting and financial reporting. This article shows that factors that can explain stakeholders’ responses in public discussions of the International Public Sector Accounting Standards Board’s (IPSASB) standards may differ according to underlying cultural values. Respondents’ affiliation, countries’ level of development and their accounting framework can explain underlying cultural values. The article will help standard setters, governments and regulatory bodies to understand the differences in stakeholders’ positions according to the cultural nature of issues proposed for public discussion.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAlbuquerque, F., Santos, P. G., Penha, E. P., & Silva, D. (2023) Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective. Public Money & Management. DOI: 10.1080/09540962.2023.2203328pt_PT
dc.identifier.doihttps://doi.org/10.1080/09540962.2023.2203328pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/16067
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherTaylor & Francispt_PT
dc.relation.publisherversionhttps://www.tandfonline.com/doi/epdf/10.1080/09540962.2023.2203328?needAccess=true&role=buttonpt_PT
dc.subjectCultural dimensionspt_PT
dc.subjectCultural valuespt_PT
dc.subjectIPSASpt_PT
dc.subjectLevel of developmentpt_PT
dc.subjectRespondents’ affiliationpt_PT
dc.titleAssessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspectivept_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage10pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titlePublic Money & Managementpt_PT
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
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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