This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents are in exposure draft (ED) 63, Social Benefits, and to what extent they support the ED; however, the emphasis lies on the quality of the IPSASB's due process through the legitimacy theory, more precisely procedural legitimacy, by investigating to what extent the respondents’ input was considered and integrated into the final International Public Sector Accounting Standards. Most respondents originate from Europe and Oceania and consist of professional associations and public sector entities. There are indications that some respondents’ input was integrated; however, results indicate a clear flaw in the lack of transparency regarding how respondents’ input is analysed, which makes the decision-making process seem arbitrary and subjective and could potentially have a negative effect on the IPSASB's legitimacy.

中文翻译：

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利益相关者参与国际公共部门会计准则 42 社会福利的制定

本研究旨在帮助理解利益相关者参与国际公共部门会计准则委员会 (IPSASB) 正当程序的情况。本研究通过分析征求意见稿 (ED) 63“社会福利”中的受访者来检验 IPSASB 意见的合法性，以及他们在多大程度上支持教育署；然而，重点在于IPSASB通过合法性理论（更准确地说是程序合法性）的正当程序的质量，通过调查受访者的意见在多大程度上得到考虑并纳入最终的国际公共部门会计准则。大多数受访者来自欧洲和大洋洲，由专业协会和公共部门实体组成。有迹象表明，一些受访者的意见得到了整合；然而，结果表明，在如何分析受访者的意见方面存在明显缺陷，缺乏透明度，这使得决策过程显得任意和主观，并可能对 IPSASB 的合法性产生负面影响。