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

Detalhes bibliográficos
Autor(a) principal: Albuquerque, Fábio
Data de Publicação: 2023
Outros Autores: Gomes Dos Santos, Paula, Penha, Eugênia Paiva da, Silva, Daniel
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/16067
Resumo: Artigo publicado em revista científica internacional
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spelling Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspectiveCultural dimensionsCultural valuesIPSASLevel of developmentRespondents’ affiliationArtigo publicado em revista científica internacionalThis 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.Taylor & FrancisRCIPLAlbuquerque, FábioGomes Dos Santos, PaulaPenha, Eugênia Paiva daSilva, Daniel2023-05-17T17:17:09Z2023-042023-04-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/16067engAlbuquerque, F., Santos, P. G., Penha, E. P., & Silva, D. (2023) Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective. Public Money & Management. DOI: 10.1080/09540962.2023.2203328https://doi.org/10.1080/09540962.2023.2203328info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:14:20Zoai:repositorio.ipl.pt:10400.21/16067Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:23:40.216361Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
title Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
spellingShingle Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
Albuquerque, Fábio
Cultural dimensions
Cultural values
IPSAS
Level of development
Respondents’ affiliation
title_short Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
title_full Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
title_fullStr Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
title_full_unstemmed Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
title_sort Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
author Albuquerque, Fábio
author_facet Albuquerque, Fábio
Gomes Dos Santos, Paula
Penha, Eugênia Paiva da
Silva, Daniel
author_role author
author2 Gomes Dos Santos, Paula
Penha, Eugênia Paiva da
Silva, Daniel
author2_role author
author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Albuquerque, Fábio
Gomes Dos Santos, Paula
Penha, Eugênia Paiva da
Silva, Daniel
dc.subject.por.fl_str_mv Cultural dimensions
Cultural values
IPSAS
Level of development
Respondents’ affiliation
topic Cultural dimensions
Cultural values
IPSAS
Level of development
Respondents’ affiliation
description Artigo publicado em revista científica internacional
publishDate 2023
dc.date.none.fl_str_mv 2023-05-17T17:17:09Z
2023-04
2023-04-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/16067
url http://hdl.handle.net/10400.21/16067
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Albuquerque, F., Santos, P. G., Penha, E. P., & Silva, D. (2023) Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective. Public Money & Management. DOI: 10.1080/09540962.2023.2203328
https://doi.org/10.1080/09540962.2023.2203328
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Taylor & Francis
publisher.none.fl_str_mv Taylor & Francis
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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