Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
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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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 |
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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 |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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