دانلود رایگان مقاله تاثیر عوامل فرهنگی بر اجرای استانداردهای حسابداری جهانی (IFRS)

 abstract

This longitudinal study investigates the impact of cultural factors on the implementation of global accounting standards (IFRS) in Bangladesh (a country with very different cultural values and governance systems in comparison to other developing countries, for example, the absence of mature democracy from its birth). Building on institutional theory, two rounds of in-depth interviews (2010 & 2011) are conducted; 1647 enforcement documents (1998–2010) and 332 court cases (1999–2010) are evaluated. The study contributes to the literature on socio-cultural factors regarding IFRS implementation in developing countries. The study confirms the pressures of coercive, mimetic and normative institutional isomorphism for the pursuit of legitimacy via social expectations. Contrary to prior research, a lack of enforcement and a high level of corruption are found during the periods of democratic government. The study has raised a serious question to the international policymakers (e.g., the IMF and World Bank) for the suitability of global accounting standards in developing countries.

8. Conclusions, implications and scope for future research

The evidence in this research suggests that a scarcity of training opportunities in the accounting profession (PI) and corruption (PII) have a negative influence on implementing IFRS in Bangladesh. The majority of respondents feel that the curricula should be brought up to date and that the IFRS course content is not currently incorporated into the universities' curricula. The respondents affiliated with the ICAB (e.g., as a member of the ICAB or by chairing any of its committees) were positive regarding the professional curricula of the ICAB. Although the policymakers argued for the necessity of IFRS related training facilities, they are not providing any training. With the exception of the ‘Big 4’ and other large companies, a majority of companies are reluctant to provide training for their company accountants. These findings conflict with prior studies of developing countries (Abayo & Roberts, 1993; Haniffa & Cooke, 2002; Parry & Groves, 1990), which argue that the training opportunities in the accounting profession are not an important factor in explaining IFRS implementation. However, the training opportunities in the accounting profession are an important factor in Bangladesh as an example of a developing country in explaining issues with the implementation of IFRS.