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Third Sector Accounting Standard Setting: Do Third Sector Stakeholders Have Voice?

Published online by Cambridge University Press:  01 January 2026

Rowena Sinclair  and
Rebecca Bolt
Rowena Sinclair*
Affiliation:
Faculty of Business, Department of Accounting, AUT University, AUT City Campus, Private Bag 92006, Auckland 1142, New Zealand
Rebecca Bolt
Affiliation:
Faculty of Business, Department of Accounting, AUT University, AUT City Campus, Private Bag 92006, Auckland 1142, New Zealand
*
e-mail: rowena.sinclair@aut.ac.nz
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Abstract

The study examines the empirical evidence of the submissions received from third sector organisations and their stakeholders in response to proposed changes to the New Zealand accounting standard setting framework. The study aims to determine whether third sector stakeholders have voice in third sector accounting standard setting. Critical comparison of submissions and proposals appear to show that the standard setters were not listening to their third sector stakeholders. However, the study found that the standard setters utilised legitimacy management strategies to gather third sector stakeholders’ voice. The standard setters proactively achieved this by conforming to the environment and achieving pragmatic legitimacy to ensure that their decisions were based on third sector stakeholders’ voice. The study is important for those countries where accounting standard setters are grappling with the due process to undertake for third sector accounting standards in its elevation of working groups to the role of salient stakeholders.

Résumé

Résumé

Cette étude examine les preuves empiriques des réponses envoyées par les organisations du secteur tiers et leurs intervenants en réaction à la proposition de changement du cadre règlementaire de comptabilité en Nouvelle-Zélande. L’étude vise à déterminer si les intervenants du secteur tiers ont voix au chapitre dans l’établissement de règles comptables pour le secteur tiers. Une comparaison critique des réponses et des propositions effectuées semble montrer que les responsables de l’établissement des règles n’étaient pas à l’écoute des intervenants du secteur tiers. Cependant, l’étude a révélé que ces décideurs de règles ont utilisé des stratégies de gestion de la légitimité afin de recueillir les opinions des intervenants du secteur tiers. Les responsables de l’établissement de règles se sont activement employés à atteindre cet objectif en se conformant à leur environnement et en obtenant une légitimité pragmatique afin de s’assurer que leurs décisions puissent incorporer les voix des intervenants du secteur tiers. Cette étude est importante pour les pays où les responsables de l’établissement de règles comptables débattent d’une approche juste à adopter vis-à-vis des règles comptables du secteur tiers qui leur permette d’élever les groupes de travail au rôle d’intervenants majeurs.

Zusammenfassung

Zusammenfassung

Die Studie untersucht die empirischen Daten aus Stellungnahmen von Organisationen des Dritten Sektors und ihren Stakeholdern zu vorgeschlagenen Änderungen des Rechnungslegungssystems in Neuseeland. Ziel der Studie ist es zu bestimmen, ob Stakeholder im Dritten Sektor bei der Festlegung von Rechnungslegungsrichtlinien ein Mitspracherecht haben. Ein kritischer Vergleich der Antworten und Vorschläge scheint darauf hinzuweisen, dass die Richtliniengeber die Belange ihrer Stakeholder außer Acht ließen. Man kam in der Studie jedoch zu dem Ergebnis, dass die Richtliniengeber Legitimitätsmanagementstrategien anwandten, um die Interessen der Stakeholder des Dritten Sektors zu berücksichtigen. Dies wurde erreicht, indem sich die Richtliniengeber dem Umfeld anpassten und eine pragmatische Legitimität erzielten, um so zu gewährleisten, dass die Meinungen der Stakeholder des Dritten Sektors bei ihren Entscheidungen relevant waren. Die Studie ist für die Länder von Bedeutung, in denen sich die Richtliniengeber bei der Anhebung von Arbeitsgruppen zu bedeutenden Stakeholdern mit dem gebührenden Verfahren für die Rechnungslegungsgrundsätze auseinandersetzen müssen.

Resumen

Resumen

El estudio examina la evidencia empírica de las alegaciones recibidas de organizaciones del tercer sector y de sus partes interesadas en respuesta a los cambios propuestos al marco de establecimiento de normas contables de Nueva Zelanda. El estudio tiene como objetivo determinar si las partes interesadas del tercer sector tienen voz en el establecimiento de normas contables del tercer sector. La comparación crítica de las alegaciones y propuestas parece mostrar que los responsables del establecimiento de las normas no estaban escuchando a las partes interesadas de su tercer sector. Sin embargo, el estudio encontró que los responsables del establecimiento de las normas utilizaron estrategias de gestión de la legitimidad para reunir la voz de las partes interesadas del tercer sector. Los responsables del establecimiento de normas lograron esto de manera proactiva adaptándose al entorno y alcanzando legitimidad pragmática con el fin de asegurarse de que sus decisiones se basasen en la voz de las partes interesadas del tercer sector. El estudio es importante para aquellos países en los que los responsables del establecimiento de normas contables están tratando de resolver el proceso debido para acometer las normas contables del tercer sector elevando los grupos de trabajo al papel de partes interesadas prominentes.

抽象

抽象

针对新西兰会计准则设置框架的计划变动,本研究论文调查了第三部门机构提出意见的实证证据。本研究论文旨在确定第三部门股东是否在第三部门会计准则设定中享有发言权。对意见和建议的批判性对比似乎显示,准则制定者并未采纳第三部门利益相关方的意见。然而,本研究发现,准则制定者利用合法性管理策略来收集第三部门股东的意见。准则制定者遵循环境要求,实现务实基础上的合法性,以此确保他们的决策以第三部门利益相关方的意见,从而积极实现上述目标。有些国家的会计准则制定者在评估工作小组对显著利益相关者发挥的作用时,面临着第三部门会计准则的程序问题,本项研究论文对这些国家而言具有重要意义。

抽象的な

抽象的な

本研究では、ニュージーランドの会計基準設定の枠組みにおける変更案に対処した、第三セクター団体と利害関係者からの提案に関する実証的証拠を調査する。本研究の目的は、第三セクターの利害関係者が第三セクターの会計基準設定に発言権を持つか否かを明らかにすることである。提案と提言における厳密比較から、基準の決定者が第三セクター利害関係者の主張を取り上げていないことが表されている。しかしながら本研究からは、基準の決定者が第三セクターの利害関係者の発言をまとめるために合法的な経営戦略を利用したことが明らかになった。基準の決定者は、第三セクター利害関係者の発言に基づいた決定を行うために、環境を順守して実践的な合法性を達成して積極的に実現したといえる。本研究は、会計基準の決定者が際立った利害関係者の役割に対して、ワーキング・グループの向上のために第三セクターの会計基準に対処する適正手続きに取り組む国々にとって重要であるといえる。

ملخص

ملخص

تفحص الدراسة الأدلة التجريبية للبيانات الواردة من منظمات القطاع الثالث وأصحاب المصلحة في إستجابة للتغيرات المقترحة على وضع معايير الإطار المحاسبي الجديد لنيوزيلندا. تهدف الدراسة إلى تحديد ما إذا كان أصحاب مصلحة القطاع الثالث لهم صوت في وضع معاييرمحاسبة القطاع الثالث. المقارنة الإنتقادية للتقارير والمقترحات يبدو أنها تبين أن واضعي المعايير لم يكونوا سامعين إلى أصحاب المصلحة من القطاع الثالث. مع ذلك، وجدت الدراسة أن واضعي المعايير إستخدموا إستراتيجيات إدارة شرعية لجمع صوت أصحاب مصلحة القطاع الثالث. واضعي المعاييريعملون مسبقا˝ على تحقيق ذلك عن طريق التأكيد على البيئة وتحقيق شرعية عملية من أجل ضمان أن تستند قراراتهم على صوت أصحاب مصلحة القطاع الثالث. الدراسة مهمة بالنسبة لتلك البلدان حيث يتصارع واضعي المعايير المحاسبية مع العملية الواجبة بسبب قيام المعايير المحاسبية للقطاع الثالث في السمو بالمجموعات العاملة إلى دور أصحاب المصلحة البارزة.

Keywords

Third sectorStandard settingSalient stakeholdersLegitimacy management strategies

Information

Type
Original Paper
Information
Voluntas: International Journal of Voluntary and Nonprofit Organizations , Volume 24 , Issue 3 , September 2013 , pp. 760 - 784
Copyright
Copyright © International Society for Third-Sector Research and The Johns Hopkins University 2013

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