Investigating the Perception of Financial statements preparers of Acceptance and Application of International Financial Reporting Standards (IFRS)

Subject Areas : Management Accounting

Shirzad Naderi ¹ , Farzaneh Heidarpour ² , Ramzanali Royaei ³ , Ghodratolah Talebnia ⁴

1 - PhD student of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
2 - Associate professor of Accounting, Islamic Azad University, Central Tehran Branch, Tehran, Iran
3 - Assistant Professor of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
4 - Associate professor of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran.

Received: 2018-05-14 Accepted : 2018-09-11 Published : 2019-12-22

Keywords: Accountants perception, International Financial Report, Factors Individual, Situational, Technical and Change Processes,

Abstract :

Many countries today, with regard to the benefits of International Financial Reporting Standards (IFRS), tend to accept and implementation it or have harmonized their national standards with it, and on the other hand, the assessment of the fundamental changes in accounting and financial reporting systems, without considering the views of its stakeholders, can affect the probability of its successful. Accordingly, the purpose of this study is to assess the perception of financial statements preparers (accountants) as one of the main stakeholders of the change in the financial reporting system and the implementation of IFRS. For this purpose, accountants' perception working in subject and non-subject companies use of IFRS, In accordance with the requirements of the Tehran Stock Exchange was assessed by considering four factors individual, technical, situational and change processes through a questionnaire distributed among accountants. The results of the questionnaires were analyzed using structural equation method (PLS). The findings of the research show that accountants 'perception is influenced by the above four factors, but the effect of these factors on auditors' perceptions differs from the implement of IFRS in Iran.

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