Harmonization of public sector accounting is attracting increasing attention from scholars and practitioners. A focal component of this phenomenon is the setting of accounting standards, whose legitimacy is paramount to their application. As participation by constituents is considered fundamental for ensuring this legitimacy, in this study, we focus on participation through comment letters in the due process. In particular, we explore the type of respondents, their geographical area, their agreement/disagreement with the documents prepared by the International Public Sector Accounting Standards Board (IPSASB) and the issues of importance to them, through an analysis of the comment letters submitted for six projects launched over the period 2017–2020 by the IPSASB. Furthermore, we analyze some factors that may affect countries’ participation in the due process. The analysis enriches our understanding of the IPSASB's due process and provides relevant insights for the growing research into accounting standard-setting.

中文翻译：

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设计国际公共部门会计准则：通过评论信分析三方成员的参与

公共部门会计的协调正在引起学者和从业者的日益关注。这种现象的一个核心组成部分是会计准则的制定，其合法性对其应用至关重要。由于三方成员的参与被认为是确保这种合法性的基础，因此在本研究中，我们重点关注在正当程序中通过评论信进行参与。特别是，我们通过分析提交给IPSASB 在 2017-2020 年期间启动的六个项目。此外，我们分析了一些可能影响各国参与正当程序的因素。该分析丰富了我们对 IPSASB 正当程序的理解，并为日益增长的会计准则制定研究提供了相关见解。