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Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits

Anschi De Wolf (UGent) and Johan Christiaens (UGent)
(2023) FINANCIAL ACCOUNTABILITY & MANAGEMENT. 39(4). p.715-730
Author
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Abstract
This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents are in exposure draft (ED) 63, Social Benefits, and to what extent they support the ED; however, the emphasis lies on the quality of the IPSASB's due process through the legitimacy theory, more precisely procedural legitimacy, by investigating to what extent the respondents’ input was considered and integrated into the final International Public Sector Accounting Standards. Most respondents originate from Europe and Oceania and consist of professional associations and public sector entities. There are indications that some respondents’ input was integrated; however, results indicate a clear flaw in the lack of transparency regarding how respondents’ input is analysed, which makes the decision-making process seem arbitrary and subjective and could potentially have a negative effect on the IPSASB's legitimacy.
Keywords
General Economics, Econometrics and Finance, General Business, Management and Accounting, International Public Sector Accounting Standards (IPSAS), due process, comment letters, stakeholder participation, social benefits, legitimacy

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MLA
De Wolf, Anschi, and Johan Christiaens. “Stakeholder Participation in the Development of International Public Sector Accounting Standard 42, Social Benefits.” FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 39, no. 4, 2023, pp. 715–30, doi:10.1111/faam.12304.
APA
De Wolf, A., & Christiaens, J. (2023). Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 39(4), 715–730. https://doi.org/10.1111/faam.12304
Chicago author-date
De Wolf, Anschi, and Johan Christiaens. 2023. “Stakeholder Participation in the Development of International Public Sector Accounting Standard 42, Social Benefits.” FINANCIAL ACCOUNTABILITY & MANAGEMENT 39 (4): 715–30. https://doi.org/10.1111/faam.12304.
Chicago author-date (all authors)
De Wolf, Anschi, and Johan Christiaens. 2023. “Stakeholder Participation in the Development of International Public Sector Accounting Standard 42, Social Benefits.” FINANCIAL ACCOUNTABILITY & MANAGEMENT 39 (4): 715–730. doi:10.1111/faam.12304.
Vancouver
1.
De Wolf A, Christiaens J. Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits. FINANCIAL ACCOUNTABILITY & MANAGEMENT. 2023;39(4):715–30.
IEEE
[1]
A. De Wolf and J. Christiaens, “Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits,” FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 39, no. 4, pp. 715–730, 2023.
@article{8724193,
  abstract     = {{This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents are in exposure draft (ED) 63, Social Benefits, and to what extent they support the ED; however, the emphasis lies on the quality of the IPSASB's due process through the legitimacy theory, more precisely procedural legitimacy, by investigating to what extent the respondents’ input was considered and integrated into the final International Public Sector Accounting Standards. Most respondents originate from Europe and Oceania and consist of professional associations and public sector entities. There are indications that some respondents’ input was integrated; however, results indicate a clear flaw in the lack of transparency regarding how respondents’ input is analysed, which makes the decision-making process seem arbitrary and subjective and could potentially have a negative effect on the IPSASB's legitimacy.}},
  author       = {{De Wolf, Anschi and Christiaens, Johan}},
  issn         = {{0267-4424}},
  journal      = {{FINANCIAL ACCOUNTABILITY & MANAGEMENT}},
  keywords     = {{General Economics,Econometrics and Finance,General Business,Management and Accounting,International Public Sector Accounting Standards (IPSAS),due process,comment letters,stakeholder participation,social benefits,legitimacy}},
  language     = {{eng}},
  number       = {{4}},
  pages        = {{715--730}},
  title        = {{Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits}},
  url          = {{http://doi.org/10.1111/faam.12304}},
  volume       = {{39}},
  year         = {{2023}},
}
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