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Understanding participation in accounting standard-setting: the case of AASB ED 192 Revised Differential Reporting Framework

机译：了解参与会计标准设置：AASB ED 192修订的差异报告框架的情况

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摘要

This paper explores the motives of participants in the standard-setting process, based on the premise that standard-setters strive for standards that are useful for decision-making by a wide range of financial statement users. Our setting is the development of a contentious but contained Australian accounting standard, Reduced Disclosure Requirements. A consultative process initiated by the Australian Accounting Standards Board to create a specific Australian accounting standard for differential reporting provided an opportunity for interested parties to participate. We analyse the motives of participants through semi-structured interviews with members of the Australian Accounting Standards Board and comment letter writers who responded to the relevant exposure draft. Our findings identify participants' economic and political motivations and question the ability of the current standard-setting process to extract decision-making requirements from a wide range of users of financial statements and to reflect these in financial reporting standards. We find that the perspectives gathered are homogenised and that the process privileges the voices of powerful elites.
机译：本文探讨了参与者在标准设置过程中的动机，基于标准制定者争取可用于由各种财务报表用户决策的标准的前提。我们的环境是开发有争议但包含的澳大利亚会计标准，减少了披露要求。澳大利亚会计准则委员会发起的协商进程，为差异报告创建特定的澳大利亚会计标准为有关参与提供了机会。我们通过与澳大利亚会计准则董事会成员和评论信函作者回答相关曝光草案的评论信作者来分析参与者的动机。我们的调查结果确定了参与者的经济和政治动机，并质疑目前标准制定过程从各种财务报表用户提取决策要求，并在财务报告标准中反映这些规定。我们发现聚集的观点是均质的，并且流程特权强大的精英声音。

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