Summary of stakeholders' perceptions based on the analysis of Arconet meeting minutes
| Stakeholder category | First-order issues identified in the minutes | Second-order themes |
|---|---|---|
| Standard Setters | Limited intervention in substantive discussions; role focused on coordinating debates and collecting inputs | Procedural and facilitative role |
| Auditors | Need to clarify the relationship between accrual and modified cash accounting; concerns about consistency with the national legal framework | Legal alignment and institutional consistency concerns |
| Accounting Practitioners | Need for alignment with IPSAS/EPSAS; concerns about compatibility with national modified cash accounting; proposal for full accrual adoption; requests for a pilot phase | Technical coherence and alternative configurations of the accounting model |
| Public Accounting Users | Requests for clarification on the relationship between accrual and cash accounting; concerns about implementation timeline; claims for a pilot phase for reform implementation; need for training; claims for greater involvement; perceived complexity and limited operational feasibility | Implementation feasibility, capacity constraints and participatory demands |
| General Users | Concerns about IT system readiness; operational difficulties in implementation; uncertainty regarding the implementation timeline | Operational readiness and technological constraints |
| Stakeholder category | First-order issues identified in the minutes | Second-order themes |
|---|---|---|
| Limited intervention in substantive discussions; role focused on coordinating debates and collecting inputs | Procedural and facilitative role | |
| Need to clarify the relationship between accrual and modified cash accounting; concerns about consistency with the national legal framework | Legal alignment and institutional consistency concerns | |
| Need for alignment with IPSAS/EPSAS; concerns about compatibility with national modified cash accounting; proposal for full accrual adoption; requests for a pilot phase | Technical coherence and alternative configurations of the accounting model | |
| Requests for clarification on the relationship between accrual and cash accounting; concerns about implementation timeline; claims for a pilot phase for reform implementation; need for training; claims for greater involvement; perceived complexity and limited operational feasibility | Implementation feasibility, capacity constraints and participatory demands | |
| Concerns about IT system readiness; operational difficulties in implementation; uncertainty regarding the implementation timeline | Operational readiness and technological constraints |
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