بررسی عوامل اثرگذار بر جهانی شدن چارچوب‌های گزارشگری مالی و استانداردها و رویه‌های حسابداری

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا (س)، تهران، ایران

2 دانشیار گروه حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا (س)، تهران، ایران

چکیده

گوناگونی در حسابداری وجود تفاوت میان ویژگی­ های چارچوب­های گزارشگری مالی، استانداردها و رویه­ های حسابداری است که در کشورهای مختلف مورد استفاده قرار می­گیرد. ادبیات حسابداری چند مورد از عواملی را که منجر به این گوناگونی می ­گردند ارائه نموده است و بیان می ­دارد که این عوامل اغلب به عوامل محیطی ارتباط دارند. راه حل مشکل گوناگونی در حسابداری، هماهنگ ­سازی استانداردهای حسابداری و رویه­ های گزارشگری در سطح بین‌المللی است. با توجه به اینکه در ایران حرکت به سمت بکارگیری استانداردهای بین­ المللی گزارشگری مالی است، به منظور تسهیل در امر بکارگیری استانداردهای بین­ المللی گزارشگری مالی و پیش ­بینی و رفع موانع احتمالی استفاده از تجربیات کشورهای متعدد استفاده‌کننده بسیار سودمند خواهد بود. در این مقاله، ادبیات حسابداری درخصوص دلایل گوناگونی و تنوع در چارچوب­های گزارشگری مالی، استانداردها و رویه‌های حسابداری مرور شده است و نتایج تحقیق به سیاست­ گذاران در تلاش برای ایجاد استانداردهای همگرا با استانداردهای بین‌المللی حسابداری در ایران، کمک خواهد نمود.

کلیدواژه‌ها


عنوان مقاله [English]

iffective factors on financial reporting frameworks and accounting standards and producers harmonization

نویسندگان [English]

  • neda rasouli 1
  • gholamreza soleymani amiri 2
1 PhD Student of Accounting, Alzahra University, Tehran, Iran
2 Associate Professor of Accounting, Alzahra University, Tehran, Iran
چکیده [English]

Accounting diversity refers to the differences that exist between the characteristics of the financial reporting frameworks and accounting standards and producers used in different countries. The accounting literature presents several factors that cause this diversity. These factors are mainly related to environmental factors. The solution of accounting diversity problem is accounting harmonization in accounting standards and reporting procedures in international level. As currently in Iran, there is the roadmap to applyinternational financial reporting standards, it is useful to predict and remove problems and limitations by using other countries experiences. In this article, we review the accounting literature to learn about the reasons for accounting diversity in financial reporting frameworks, accounting standards and procedures. This analysis can assist policy setters in their efforts to realize further international accounting harmonization.

کلیدواژه‌ها [English]

  • diversity
  • Environmental Factors
  • harmonization
  • International Financial Reporting Standards
Abd-Elsalam, O. H., & Weetman, P. (2003). Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation12(1), 63-84.‏

Al-Akra, M., Ali, M. J., & Marashdeh, O. (2009). Development of accounting regulation in Jordan. The International Journal of Accounting44(2), 163-186.‏

Ali, A., & Hwang, L. S. (2000). Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of accounting research38 (1), 1-21.‏

Al-Shammari, B., Brown, P., & Tarca, A. (2008). An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. The International Journal of Accounting43(4), 425-447.‏

Archambault, J. J., & Archambault, M. E. (2003). A multinational test of determinants of corporate disclosure. The International Journal of Accounting38(2), 173-194.‏

Askary, S. (2006, January). Accounting measurement in the religious perspective: Conservatism or optimism. In IPA 2006 Conference papers (pp. 1-11). IPA.‏

Assenso-Okofo, O., Ali, M. J., & Ahmed, K. (2011). The development of accounting and reporting in Ghana. The International Journal of Accounting46(4), 459-480.‏

Ball, R., Kothari, S. P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of accounting and economics29(1), 1-51.‏

Boesso, G., & Kumar, K. (2007). Drivers of corporate voluntary disclosure. Accounting, Auditing & Accountability Journal.‏

Chand, P., & Patel, C. (2008). Convergence and harmonization of accounting standards in the South Pacific region. Advances in Accounting24(1), 83-92.‏

Dahawy, K. (2009). Company characteristics and disclosure level: The case of Egypt. International Research Journal of Finance and Economics34(2), 220-230.‏

Elsayed, M. O., & Hoque, Z. (2010). Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study. The British Accounting Review42(1), 17-35.‏

Esnaashari, H., Khan beige, M. (2008). Stage to IFRS implementation. Hesabres Journal, 12,12-23. (In Persian).

Goodman, M. B., & Hirsch, P. B. (2015). Corporate communication: Critical business asset for strategic global change. Peter Lang Publishing Incorporated.‏

Gravand, M. (2016). International divergence and IFRS implementation. Accounting and Auditing Survey, 14, 74-83. (In Persian).

 Hajiha, Z., Soltani, M. (2015). A review of accounting cultural, accounting. Journal of Research in Accounting and Auditing, 15 (4), 83- 108.(In Persian).

Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus38(3), 317-349.‏

Hofstede, G. (1984). Cultural dimensions in management and planning. Asia Pacific journal of management1(2), 81-99.‏

Hung, M., & Subramanyam, K. R. (2007). Financial statement effects of adopting international accounting standards: the case of Germany. Review of accounting studies12(4), 623-657.‏

Jaggi, B., & Low, P. Y. (2000). Impact of culture, market forces, and legal system on financial disclosures. The international journal of accounting35(4), 495-519.‏

Joshi, P. L., Bremser, W. G., & Al-Ajmi, J. (2008). Perceptions of accounting professionals in the adoption and implementation of a single set of global accounting standards: Evidence from Bahrain. Advances in Accounting24(1), 41-48.‏

Kamla, R. (2007). Critically appreciating social accounting and reporting in the Arab MiddleEast: A postcolonial perspective. Advances in International Accounting20, 105-177.‏

Kwansa, F. A. (1993). Diversity in Accounting Standards and Financial Reporting Practices: A Global Perspective. The Journal of Hospitality Financial Management3(1), 29-43.‏ 

Mackenzie, B., Coetsee, D., Njikizana, T., Chamboko, R., Colyvas, B., & Hanekom, B. (2012). Wiley IFRS 2013: Interpretation and application of international financial reporting standards. John Wiley & Sons.‏

Mashayekhi, B., Mashayekh, S. (2008). Development of accounting in Iran. The International Journal of Accounting43(1), 66-86. ‏(In Persian).

Nobes, C. (1998). Towards a general model of the reasons for international differences in financial reporting. Abacus34(2), 162-187.‏

Perumpral, S. E., Evans, M., Agarwal, S., & Amenkhienan, F. (2009). The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards. Advances in Accounting25(1), 106-111.‏

Rahman, A., Perera, H., & Ganesh, S. (2002). Accounting practice harmony, accounting regulation and firm characteristics. Abacus38(1), 46-77.‏

Roberts, C. B., Weetman, P., & Gordon, P. (2005). International financial reporting: a comparative approach. Pearson Education.‏

Roudaki, J. (2008). Accounting Profession and Evolution of Standard Setting in Iran. Journal of Accounting, Business & Management15(1).‏

Samaha, K., & Stapleton, P. (2008). Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges. Afro-Asian Journal of Finance and Accounting1(1), 40-66.‏

  Tyrrall, D., Woodward, D., & Rakhimbekova, A. (2007). The relevance of     International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. The international Journal of accounting42(1), 82-110.‏