تأثیر عوامل فرهنگی بر اجرای استانداردهای بین‌المللی گزارشگری مالی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی

2 دانشیارحسابداری، دانشگاه آزاد اسلامی، واحد تهران مرکزی، گروه حسابداری

چکیده

فرهنگ هر جامعه به طور ناخودآگاه بر نحوه طراحی و اجرای سیستم‌های اطلا‌عاتی موجود در شرکت‌ها و سازمان‌های مختلف آن جامعه تأثیر می‌گذارد. بدیهی است حسابداری که بخشی از عملکرد تجاری واحدهای اقتصادی به شمار می‌رود، بسیار تحت تأثیر فرهنگ ملی و سازمانی قرار دارد. از سوی دیگر نیاز به جهانی شدن و یکسان سازی گزارشگری مالی و استفاده از استاندارهای بین‌المللی گزارشگری مالی از مدت‌ها پیش مطرح بوده است. در این راستا هدف این تحقیق تأثیر عوامل فرهنگی بر اجرای استانداردهای بین‌المللی گزارشگری مالی می باشد. این پژوهش، از نظر هدف کاربردی است و از نظر شیوه گردآوری و تحلیل اطلاعات از نوع تحقیقات توصیفی و پیمایشی است. جامعه آماری مورد بررسی این پژوهش کارگزاران بورس، حسابرسان ارشد، کارشناسان بانک‌ها و دانشجویان دکتری حسابداری می‌باشد. داده‌های جمع آوری شده بر اساس پرسشنامه و مدل معادلات ساختاری با استفاده از نرم‌افزار SPSS و LISREL مورد تحلیل قرار گرفت. یافته‌های پژوهش حاکی از آن است که از میان ابعاد فرهنگی، فرهنگ اجتناب از عدم اطمینان بر اجرای استانداردهای بین‌المللی گزارشگری مالی تأثیری معنی‌دار و مثبت دارد. 

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Cultural Factors on the Implementation of International Accounting Standards

نویسندگان [English]

  • Maryam Banaee Khalilabad 1
  • Zahra Pourzamani 2
1 other
چکیده [English]

The culture of a society unconsciously impact on the design and implementation of information systems in companies and organizations of that society. Obviously, accounting that is a part of the performance of business firm, hardly affected by national and organizational culture. On the other hand needs to globalization and integrating financial reporting systems, has already been raised. In this regard aim of this study is to investigate the influence of cultural factors on International financial reporting standards. This study is an applied research regarding and on methods of collecting and analyzing data, descriptive research and survey The study population is exchange brokers, senior auditors, banking experts and accounting PhD students. Data collected by questionnaire and structural equation model using SPSS software and analyzed LISREL. The results showed among the cultural aspects of the research, avoiding of uncertainty has a significant and positive impact on the international standards of financial reporting.

کلیدواژه‌ها [English]

  • Cultural Factors
  • International Standards
  • financial reporting
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