The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process

IMPACT

This article provides insight into what influences stakeholder participation in the IPSASB’s due process. It shows how country characteristics, specifically English-proficiency, economic development and the IPSAS implementation status, influence stakeholder participation. The results show which tools would be most effective to increase participation, such as translating IPSAS into different global languages and organizing regional round tables or forums. This article is not only relevant for standard-setting boards but for any organization that seeks to increase the quality and quantity of its stakeholder participation because it shows how to examine variables that influence stakeholders’ participation behaviour.

ABSTRACT

This article makes a case for a new statistical approach to analyse the influence of country characteristics on IPSASB stakeholder participation—the hurdle negative binomial regression model. This model was used to analyse the influence of certain characteristics on how often a stakeholder participates, as well as whether they decide to participate in the first place or not. Three stakeholder characteristics were examined for their influence on participation in IPSASB’s due process: IPSAS implementation; English proficiency; and economic development.

KEYWORDS:

• Comment letters
• due process
• hurdle model
• IPSASB
• stakeholder participation
• standard-setting