Practitioners’ Participation in the Accounting Standard-Setting Process

Accounting & Business Research, Forthcoming

47 Pages Posted: 31 May 2010

See all articles by Sylvain Durocher

Sylvain Durocher

University of Ottawa - Telfer School of Management

Anne Fortin

Université du Québec à Montréal

Date Written: May 30, 2010

Abstract

Constituents’ participation in standard-setting processes is seen as a key indicator of a standard setter’s legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited evidence exists on practitioners’ motivations to become involved in developing accounting standards. This study uses expectancy theory to explain practitioners’ intentions to participate in the standard-setting process in the context of the development of financial reporting standards for private enterprises in Canada. The results suggest that the variables of the expectancy valence model are determinant of the attractiveness of becoming involved in the standard-setting process by submitting a comment letter, and the variables of the expectancy force model are determinant of a practitioner’s behavioural intentions to participate in the standard-setting process.

Keywords: Expectancy theory, participation in standard-setting processes, practitioners, financial reporting standards for private enterprises

JEL Classification: M40

Suggested Citation

Durocher, Sylvain and Fortin, Anne, Practitioners’ Participation in the Accounting Standard-Setting Process (May 30, 2010). Accounting & Business Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1617993

Sylvain Durocher (Contact Author)

University of Ottawa - Telfer School of Management ( email )

136 Jean-Jacques Lussier Street
Ottawa, Ontario K1N 6N5
Canada

Anne Fortin

Université du Québec à Montréal ( email )

Département des sciences comptables
C.P. 8888, Succ. Centre Ville
Montreal, Quebec H3C3P8
Canada

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