Abstract Accounting standard-setting bodies employ mechanisms for stakeholder participation in the standard-setting process. While due process procedures of national and international accounting standards boards have been studied in various contexts, the International Public Sector Accounting Standards Board (IPSASB) is a unique organisational body warranting study at a fundamental level. IPSASB has celebrated 20 years of standard setting; however, as a transnational standard setter, the IPSASB lacks determinate authoritative status, and adoption of its standards is quite varied. Given such circumstances, what stakeholders participate in IPSASB’s due process procedures, and in what manner? This paper identifies the stakeholder type, the tone of response, and the geographical origin of respondents submitting comment letters to IPSASB due process documents. Although in principle the effort to develop European Public Sector Accounting Standards (EPSAS) is independent of International Public Sector Accounting Standards (IPSAS), IPSAS have been cited as ‘an indisputable reference’ for the development of EPSAS; thus stakeholder participation in the setting of IPSAS is also relevant to those interested in developing EPSAS.

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参与制定公共部门会计准则的过程：以IPSASB为例

摘要会计准则制定机构采用利益相关者参与准则制定过程的机制。虽然已经在各种情况下研究了国家和国际会计准则委员会的正当程序，但国际公共部门会计准则委员会（IPSASB）是一个独特的组织机构，需要进行基础研究。IPSASB庆祝了20年的标准制定；但是，作为跨国标准制定者，IPSASB缺乏确定的权威地位，其采用的标准也多种多样。在这种情况下，哪些利益攸关方以何种方式参与了IPSASB的正当程序程序？本文确定了涉众类型，回应语气，向IPSASB正当程序文件提交评论信的受访者的地理来源。尽管原则上制定欧洲公共部门会计准则（EPSAS）的工作独立于国际公共部门会计准则（IPSAS），但IPSAS被认为是EPSAS发展的“无可争议的参考”。因此，利益相关者参与IPSAS的制定也与那些有兴趣开发EPSAS的人有关。