چرایی پذیرش استانداردهای بین المللی گزارشگری مالی در کشورهای در حال توسعه

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشگاه علامه طباطبایی

2 کارشناس ارشد حسابداری، دانشگاه شیراز

چکیده

امروزه تلاش­های روزافزون برای هماهنگ­سازی حسابداری در سطح بین­المللی موضوعی برجسته و البته بحث برانگیز در اکثر کشورها است. موج حرکت به سمت استاندارد­های بین­المللی برای افزایش قابلیت مقایسه صورت­های مالی و جلب توجه سرمایه­گذاران خارجی، خروشان است. در این میان کشورهایی که از زیرساخت­های مناسبی برخوردار نیستند، در صف اول پذیرش و اجرای استاندارد‌های بین المللی گزارشگری دیده می­شوند. مطالعه حاضر با بهره­گیری از دو نظریه کلان نهادی و اقتصادی شبکه‌ها سعی در تبیین حرکت کشورهای در حال توسعه برای پذیرش و اجرای استاندارد­های گزارشگری بین‌المللی دارد. از دیدگاه نظریه نهادی، بین­المللی شدن حسابداری ابزاری برای کسب مشروعیت و پاسخگویی به فشارهای وارده از جانب نهادهای بین­المللی و داخلی است. از نگاهی دیگر، نظریه اقتصادی شبکه‌ها بیان می­کند، استاندارد­های گزارشگری بین­المللی، کالایی ارزشمند است.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Why International Financial Reporting Standards Are Accepted in Developing Countries

نویسندگان [English]

  • manuchehr roosta 1
  • aliasghar dehghani saadi 2
1 d
2 a
چکیده [English]

Today the increasing efforts for harmonizing accounting have become a prominent and controversial theme in many countries at the international level. The tendency towards international standards for increasing the comparability of financial statement and for drawing the attraction of foreign investors is advancing considerably. Among countries, those with unsuitable infrastructures are on the top of the list of acceptance and implementation of international financial reporting standards. This study has utilized both institutional and economic theories and is trying to elucidate the movement of the developing countries towards the acceptance and implementation of international reporting standards. From the perspective of institutional theory, internationalization of accounting is a tool for acquiring the legitimacy and for responding to the pressure imposed by international and domestic institutions. From another point of view, economic theory suggests that international reporting standards are precious commodities.

کلیدواژه‌ها [English]

  • Institutional Theory
  • International Financial Reporting Standard (IFRS)
  • The Economic Theory of Networks

مراجع

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سابقه مقاله

  • تاریخ دریافت: 30 تیر 1396
  • تاریخ بازنگری: 25 تیر 1397
  • تاریخ پذیرش: 10 آبان 1396

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