Public Financial Transparency and Accountability: A Normative Analysis of International Reporting Standards
公共財務の透明性と説明責任：国際報告基準の規範的分析 (AI 翻訳)
Mahfud Heru Fatoni, Diana Widhi Rachmawati
🤖 gxceed AI 要約
日本語
本研究は、国際的な報告基準に基づく公共財務の透明性と説明責任を規範的・概念的に分析する。会計理論、規制ガバナンス、政治経済学の視点から、基準設定が透明性、応答性、分配的結果に与える影響を批判的に検討。投資家重視のマテリアリティ概念と民主的な説明責任との緊張を明らかにし、持続可能性開示枠組みの拡大に示唆を与える。
English
This study offers a normative-conceptual analysis of public financial transparency and accountability under international reporting standards. It critically examines how transnational standard-setting shapes informational transparency and accountability, highlighting tensions between investor-oriented materiality and broader democratic claims. The analysis provides an integrated framework for assessing whether standards substantively strengthen transparency or merely institutionalize compliance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、国際報告基準の規範的基盤を問い直すもので、SSBJ基準を含む日本の開示制度設計にも示唆を与える。特に、公共セクターにおける透明性と説明責任の議論は、日本の有報や統合報告書の枠組みを考える上で参考となる。
In the global GX context
This paper critically examines the normative underpinnings of international reporting standards, which is relevant as global frameworks like ISSB and CSRD expand. It informs debates on whether such standards genuinely enhance transparency or serve compliance, offering a lens for evaluating the legitimacy of sustainability disclosure mandates.
👥 読者別の含意
🔬研究者:This paper provides a theoretical framework for analyzing the normative assumptions behind reporting standards, useful for scholars studying transparency and accountability in global governance.
🏛政策担当者:Policymakers should note the identified tension between investor-oriented materiality and democratic accountability, which has implications for the design of public sector and sustainability disclosure standards.
📄 Abstract（原文）
This study offers a normative–conceptual analysis of public financial transparency and accountability under international reporting standards. Drawing on public-sector accounting theory, regulatory governance, and political economy perspectives, it critically examines how transnational standard-setting regimes structure informational transparency, institutional answerability, and distributive consequences. A structured review of peer-reviewed scholarship and authoritative regulatory documents forms the analytical corpus, enabling thematic coding of dominant normative premises and embedded assumptions concerning materiality, stakeholder hierarchy, and public value. The findings identify a persistent tension between investor-oriented materiality constructs and broader democratic accountability claims, particularly in the context of accrual-based reforms and expanding sustainability disclosure frameworks. The analysis further demonstrates that transparency effects depend on enforcement capacity, institutional coherence, and alignment with domestic governance infrastructures rather than on formal adoption alone. By synthesizing doctrinal analysis with accountability theory, the article develops an integrated evaluative framework for assessing whether international reporting standards substantively strengthen public financial transparency or primarily institutionalize compliance within global regulatory architectures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.65310/4zr3xy22first seen 2026-06-06 05:14:53 · last seen 2026-06-15 05:27:15
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