Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors

Document Type : Research Paper

Authors

1 Associate Professor, Department of Accounting, Faculty of Humanities, Islamic Azad University, Tehran East Branch

2 Ph.D Student of Accounting, Bandar Abbas Branch, Islamic Azad University

Abstract

This study aimed to investigate the essential and minor factors that affect the promotion and education of international financial reporting standards. Fundamental and major issues that affect training are pointed out by essential factors and minor issues are pointed out by minor factors. The following study is a type of applied survey research. The subject evaluated via questionnaire and sampling of 111 people of accounting instructors in 2016 from across the country. One-sample T and Chi-square tests were used to analyze the results in the form of three main hypotheses and for analyzing the priority of findings, Friedman test in SPSS software version 22 was used. Findings showed that on respondents' views both essential factors and minor factors are placed in above the average level of importance and there is a statistically significant difference between the priorities of respondents. Based on determined priority also component of “understanding the accounting principles” of essential factors and component of “familiarity with the structure of financial statements” of minor factors have the highest importance and they should be given special attention in order to expand International Financial Reporting Standards training.

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Main Subjects

References

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Journal of Accounting and Social Interests
Volume 7, Issue 2 - Serial Number 25
September 2017
Pages 74-87

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History

  • Receive Date: 21 December 2016
  • Revise Date: 11 June 2017
  • Accept Date: 26 February 2017

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