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

نوع مقاله : مقاله ترویجی

نویسندگان

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

2 گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، 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 Department of Accounting, Faculty of Social Sciences and Economics, 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

مراجع

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سابقه مقاله

  • تاریخ دریافت: 18 بهمن 1395
  • تاریخ بازنگری: 01 خرداد 1396
  • تاریخ پذیرش: 06 خرداد 1396

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