Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals

摘要: The aim of this paper is to highlight the relevance academic input accounting standard setting process by way both ex-ante research and direct participation. We propose Delphi methodology as a rigorous scientific analyse perception new IASB regulation from an “ex-ante” constituency perspective. argue that tool can be used useful complementary analysis introduce timely comprehensive additional feedback standard-setters’ deliberations regarding potential effects their proposals when some conditions are met, gaining in could make difference. apply specific case Management Commentary project. main contribution study show how yields different perceptions add comment letters IASB. most remarkable findings (1) introduction opinions (practically absent formal consultation process) important inputs (2) characteristics allow for arguments, which not usually evident letters, obtained constituents. This attempts respond recent standard-setter call more contributions standard-setting process.