Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters Marco Bisogno

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Uploaded by Marco Bisogno     Uploaded date: September 02, 2022    
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Publication date
August 30, 2022
Paper language
Abstract
Harmonization of public sector accounting is attracting increasing attention from scholars and practitioners. A focal component of this phenomenon is the setting of accounting standards, whose legitimacy is paramount to their applica- tion. As participation by constituents is considered funda- mental for ensuring this legitimacy, in this study, we focus on participation through comment letters in the due pro- cess. In particular, we explore the type of respondents, their geographical area, their agreement/disagreement with the documents prepared by the International Public Sec- tor Accounting Standards Board (IPSASB) and the issues of importance to them, through an analysis of the com- ment letters submitted for six projects launched over the period 2017–2020 by the IPSASB. Furthermore, we ana- lyze some factors that may affect countries’ participation in the due process. The analysis enriches our understanding of the IPSASB’s due process and provides relevant insights for the growing research into accounting standard-setting.
Preferred Citation
Bisogno, M., Manes-Rossi, F. and Siclia, M. (2022), Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters. Financial Accountability & Management, DOI: 10.1111/faam.12343
Keywords
harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

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