Longitudinal perceptions of enforcement mechanisms in an IFRS-bases accounting reform
| Autor: | Ana Paula da Silva, Adelaide Martins, Alexandra Fontes |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Organizational Behavior and Human Resource Management
Portugal business.industry Strategy and Management media_common.quotation_subject Accounting Accounting reform Perception Perceptions Business Business and International Management International financial reporting standards Enforcement media_common |
| Popis: | Adopting International Financial Reporting Standards (IFRS) or IFRS-based accounting models per se may not suffice to reach worldwide accounting de facto convergence. Prior research suggests successful worldwide adoption of IFRS is highly reliant on effective enforcement. Notwithstanding, there is a paucity of qualitative evidence on the effectiveness of enforcement mechanisms following an IFRS-based accounting reform that could help uncover opportunities for improvement and enhance de facto implementation. The purpose of this paper is to explore the appropriateness of IFRS enforcement mechanisms based on the perceptions of Portuguese auditors and tax officials. Data were obtained directly from interviews conducted just before adopting an IFRS-based system in 2009 and at a vantage point after adoption, in 2017, in Portugal. Using an institutional lens, the evidence of this longitudinal qualitative study raises serious concerns regarding the effect of poor enforcement on the occurrence of resistance to the adoption of an IFRS-based accounting system. Therefore, several measures are suggested to secure the Portuguese accounting reform's success. BA16-BE06-B89C | Ana Paula Martins da Silva N/A |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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