دیدگاه افراد فعال در حرفه حسابداری درخصوص پذیرش و بکارگیری استانداردهای بین المللی گزارشگری مالی در ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهراء (س)،

2 دانشجوی دکتری حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهراء

چکیده

با توجه به تلاش برای بکارگیری استانداردهای بین‌المللی گزارشگری مالی در کشور ایران و حرکت به سمت جهانی شدن استانداردهای حسابداری و ابلاغیه سازمان بورس و اوراق بهادار مبنی بر الزام شرکت‌ها به رعایت استانداردهای بین‌المللی گزارشگری مالی توسط برخی از شرکت‌ها، مقاله حاضر قصد دارد تا مطالعه‌ای بر دیدگاه مدیران مالی و حسابرسان درخصوص موضوعات مهم مربوط به پذیرش و بکارگیری استانداردهای بین‌المللی گزارشگری مالی از جمله هدف، مزایا و چالش‌ها، هزینه و منفعت، رویکرد بکارگیری، آموزش حسابداران و جامعیت این استانداردها داشته باشد. جامعه مورد نظر اعضای جامعة حرفه‌ای شامل مدیران مـالی یـا حسابرسـان شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران و حجم نمونه با استفاده از فرمول کوکران محاسبه شده است. ابزار گردآوری داده‌ها در این پژوهش، پرسشنامه است و نظرات با استفاده از آزمون مقایسه میانگین تحلیل شده‌اند. نتایج نشان داد که هماهنگ سازی استانداردهای حسابداری هدفی ارزشمند است و اگرچه اختلاف نظرهایی درخصوص شیوه بکارگیری استانداردهای بین-المللی گزارشگری مالی وجود دارد اما اکثریت افراد حرفه موافق با بکارگیری این استانداردها و نیل به هدف هماهنگ‌سازی و داشتن استانداردهای جهانی هستند. 

کلیدواژه‌ها


عنوان مقاله [English]

Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran

نویسندگان [English]

  • Gholam reza Soleimani amiri 1
  • neda rasooli 2
1 professor
چکیده [English]

Regarding to the quest toward adoption of IFRS in Iran and Intent to globalization of accounting standards and Security and Exchange Organization’ announcement about adherence of IFRS, this study reports on an exploratory study of Iran's accounting and auditing professionals' perceptions about important issues relevant to developing and implementing IFRSs. Results show that harmonization of accounting standards is a worthwhile objective and however there are some challenges about how adoption of IFRS, majority of professionals are agree with developing and implementing IFRSs.
Results from test show that Ranking of Enterprises Based on reporting are positively associated with returns.
This suggest that the ability for investment with considering the ranking of the enterprises based on reporting disclosed by Tehran Securities and Exchange Organization and taking of the information into account in their decisions.
Keywords: International Financial Reporting Standards, accounting and auditing professionals, harmonization

Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran

کلیدواژه‌ها [English]

  • International Financial Reporting Standards
  • accounting and auditing professionals
  • harmonization
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