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- W2556609968 abstract "Abstract This paper proposes a theoretical model to assess how stakeholders perceive a major change of an accounting regime: for example, the adoption of International Financial Reporting Standards [IFRS] or an IFRS-based financial reporting system. Using a theory borrowing approach, the model evolves from a review of key factors that have been reported to affect perceptions of change. These factors are drawn from literature dealing with management change, institutional arrangements, psychology, information systems, sociology and financial reporting. The proposed model implicates individual, technical, situational, and change process factors as major elements. Thereby, it highlights a multiplicity of matters that influence perceptions of a financial reporting change. The emerging model holds strong prospect of improving understanding of change processes in general, and financial reporting changes, in particular. The proposed model can be used to assess how any major national financial reporting reform is (or will be) perceived, and whether or not the reform will be successful. The practical insights arising from application of the model can be particularly relevant for regulators and standard-setters in devising appropriate strategies for coping with perceived implementation problems." @default.
- W2556609968 created "2016-11-30" @default.
- W2556609968 creator A5000680029 @default.
- W2556609968 creator A5039520852 @default.
- W2556609968 creator A5070578816 @default.
- W2556609968 date "2016-12-01" @default.
- W2556609968 modified "2023-10-14" @default.
- W2556609968 title "A theoretical model of stakeholder perceptions of a new financial reporting system" @default.
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