The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process

Anschi De Wolf and Johan Christiaens

Public Money & Management, 2023, vol. 43, issue 8, 849-857

Abstract: This article provides insight into what influences stakeholder participation in the IPSASB’s due process. It shows how country characteristics, specifically English-proficiency, economic development and the IPSAS implementation status, influence stakeholder participation. The results show which tools would be most effective to increase participation, such as translating IPSAS into different global languages and organizing regional round tables or forums. This article is not only relevant for standard-setting boards but for any organization that seeks to increase the quality and quantity of its stakeholder participation because it shows how to examine variables that influence stakeholders’ participation behaviour.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:43:y:2023:i:8:p:849-857

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DOI: 10.1080/09540962.2022.2066817

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