مقاله انگلیسی رایگان در مورد تمایل حسابداران به تصویب استانداردهای گزارشگری مالی بین المللی – امرالد 2017

The IFRS website (2017) reports astounding growth of the new accounting standards in the last fifteen years. One hundred fifty jurisdictions have been profiled in terms of the adoption of IFRS across the five regions of Europe (44), Americas (37), Asia and Oceania (33), Africa (23), and Middle-East (13). This accounts for approximately 58 percent of the world gross domestic product (GDP). Of these, 126 (84 percent) jurisdictions have indicated that they would require all domestic publicly accountable companies (those listed on public stock exchanges) to comply with these standards (IFRS website 2017). The first IFRS adoption success was seen in January 2005, when the members of the European Union (EU) simultaneously adopted the IFRS (Sharma et al., 2017) and made IFRS mandatory for all domestic listed companies from the year 2005 onwards. The movement towards IFRS adoption has reached multiple levels in multiple countries. There are some jurisdictions that do not require IFRS and permit its use. There are some jurisdictions that require IFRS for financial institutions but not for listed companies. There are even some that have converged their national accounting standards with IFRS. Finally, there are only a few that are still using their own national standards. IFRS adoption is deeply transformative for people, institutions and processes, reflecting the true nature of the change. That is why Haller et al. (2012) stress the cohesive importance of effects analysis and standards-setting. This is applicable to both national and international accounting bodies. Albu, Albu and Alexander (2014) look into this problem as the interface between the forces representing globalization and localization. Both are mutually transformative of each other. Despite accounting being a common professional practice across the borders, it gets represented through multiple languages and every common professional practice may have a local meaning too. The chaotic details of the change happen to be at the local end. Any kind of final agreement in terms of rules and grammar will have “significant implications not only for financial statement preparers and users, but also for the entire financial reporting institutional infrastructure as well as the level of accounting harmonization” (Jermakowicz 2006, p.67). In the context of multi-cultural developing countries, localization and nationality are not always one and the same. That is why IFRS adoption becomes a challenge in their specific context. The widespread IFRS adoption requires examination of its theoretical perspectives as well as its implications for the accounting profession, and the process of accounting convergence at large. Most studies in this research field have focused on the members of the European Union (EU) and other developed countries (Armstrong et al., 2010; Bayerlein & Farooque, 2012; Neel, 2016; Ipino & Parbonetti, 2017) to examine the effects of their mandatory IFRS adoption.