参与公共部门会计准则制定过程——以IPSASB为例

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2019-05-04 DOI:10.1080/17449480.2019.1632466
L. Kidwell, Suzanne L. Lowensohn
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引用次数: 10

摘要

摘要会计准则制定机构采用利益相关者参与准则制定过程的机制。虽然已经在各种背景下研究了国家和国际会计准则委员会的正当程序,但国际公共部门会计准则委员会(IPSASB)是一个独特的组织机构,需要从根本上进行研究。IPSASB庆祝了标准制定20周年;然而,作为跨国标准制定者,IPSASB缺乏确定的权威地位,其标准的采用也千差万别。在这种情况下,哪些利益相关者参与IPSASB的正当程序,以及以何种方式参与?本文确定了向IPSASB正当程序文件提交评论信的受访者的利益相关者类型、回复语气和地理来源。尽管原则上制定欧洲公共部门会计准则的工作独立于国际公共部门会计标准,但公共部门会计原则被认为是制定欧洲公共部门会计准则的“无可争辩的参考”;因此,利益攸关方参与制定公共部门会计准则也与那些有兴趣制定EPSAS的人有关。
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Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB
Abstract Accounting standard-setting bodies employ mechanisms for stakeholder participation in the standard-setting process. While due process procedures of national and international accounting standards boards have been studied in various contexts, the International Public Sector Accounting Standards Board (IPSASB) is a unique organisational body warranting study at a fundamental level. IPSASB has celebrated 20 years of standard setting; however, as a transnational standard setter, the IPSASB lacks determinate authoritative status, and adoption of its standards is quite varied. Given such circumstances, what stakeholders participate in IPSASB’s due process procedures, and in what manner? This paper identifies the stakeholder type, the tone of response, and the geographical origin of respondents submitting comment letters to IPSASB due process documents. Although in principle the effort to develop European Public Sector Accounting Standards (EPSAS) is independent of International Public Sector Accounting Standards (IPSAS), IPSAS have been cited as ‘an indisputable reference’ for the development of EPSAS; thus stakeholder participation in the setting of IPSAS is also relevant to those interested in developing EPSAS.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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