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

Fábio Albuquerque, Paula Gomes dos Santos, Eugênia Paiva da Penha and Daniel Silva

Public Money & Management, 2024, vol. 44, issue 5, 389-398

Abstract: This 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.

Date: 2024
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DOI: 10.1080/09540962.2023.2203328

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