Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach

The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran. Methods: In this study, interviews were conducted with 32 expertsIncluding auditors, auditing standards committee members, executive...

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Autores principales:	Ahad Hosseini, Saaed Jabbarzade Kangaarloye, Jamal Bahri Sales, Rasol Sadi
Formato:	article
Lenguaje:	FA
Publicado:	University of Tehran 2021
Materias:	international standards financial reporting implementation obstacles grounded theory Finance HG1-9999
Acceso en línea:	https://doaj.org/article/87195cf1dc7841bf9c89adefba99b874
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spelling	oai:doaj.org-article:87195cf1dc7841bf9c89adefba99b8742021-11-14T06:00:48ZExplaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach1024-81532423-537710.22059/frj.2020.292297.1006948https://doaj.org/article/87195cf1dc7841bf9c89adefba99b8742021-05-01T00:00:00Zhttps://jfr.ut.ac.ir/article_82175_2958f78ee1a26fe906ab64059cc233b0.pdfhttps://doaj.org/toc/1024-8153https://doaj.org/toc/2423-5377The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran. Methods: In this study, interviews were conducted with 32 expertsIncluding auditors, auditing standards committee members, executives and experts from Stock Exchange's Financial Reporting department, bank and insurance financial managers, university professors and stock sector financial managers using Depth Interview tools and the data were analyzed using open, axial and selective three-step coding based on the Grounded theory. Results:The Lack of model and systematic standards for determining fair value, lack of evaluation system, lack of conceptual-theoretical framework, weakness of education, weakness of infrastructure and technology, lack of expert staff and expert audit firms, fluctuations in economic indicatorsand political uncertainties were identified as causal conditions and other concepts in the form of interventionist conditions, contextual conditions, strategies and consequences of obstacles to implementation of international financial reporting standards in Iran. Conclusion: According to the results of the research »Harmonization Obstacles« is a central category and include "Fundamental Obstacles" and "Technical Obstacles". In order to implement international financial reporting standards, in addition to technical obstacles such as infrastructures and technology, paying attention to fundamental obstacles such as economic, political and evaluation factors seems to be very important and necessary.Ahad HosseiniSaaed Jabbarzade KangaarloyeJamal Bahri SalesRasol SadiUniversity of Tehranarticleinternational standardsfinancial reportingimplementation obstaclesgrounded theoryFinanceHG1-9999FAتحقیقات مالی, Vol 23, Iss 1, Pp 108-133 (2021)
institution	DOAJ
collection	DOAJ
language	FA
topic	international standards financial reporting implementation obstacles grounded theory Finance HG1-9999
spellingShingle	international standards financial reporting implementation obstacles grounded theory Finance HG1-9999 Ahad Hosseini Saaed Jabbarzade Kangaarloye Jamal Bahri Sales Rasol Sadi Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
description	The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran. Methods: In this study, interviews were conducted with 32 expertsIncluding auditors, auditing standards committee members, executives and experts from Stock Exchange's Financial Reporting department, bank and insurance financial managers, university professors and stock sector financial managers using Depth Interview tools and the data were analyzed using open, axial and selective three-step coding based on the Grounded theory. Results:The Lack of model and systematic standards for determining fair value, lack of evaluation system, lack of conceptual-theoretical framework, weakness of education, weakness of infrastructure and technology, lack of expert staff and expert audit firms, fluctuations in economic indicatorsand political uncertainties were identified as causal conditions and other concepts in the form of interventionist conditions, contextual conditions, strategies and consequences of obstacles to implementation of international financial reporting standards in Iran. Conclusion: According to the results of the research »Harmonization Obstacles« is a central category and include "Fundamental Obstacles" and "Technical Obstacles". In order to implement international financial reporting standards, in addition to technical obstacles such as infrastructures and technology, paying attention to fundamental obstacles such as economic, political and evaluation factors seems to be very important and necessary.
format	article
author	Ahad Hosseini Saaed Jabbarzade Kangaarloye Jamal Bahri Sales Rasol Sadi
author_facet	Ahad Hosseini Saaed Jabbarzade Kangaarloye Jamal Bahri Sales Rasol Sadi
author_sort	Ahad Hosseini
title	Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
title_short	Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
title_full	Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
title_fullStr	Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
title_full_unstemmed	Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
title_sort	explaining the obstacles to implementing international financial reporting standards; grounded theory approach
publisher	University of Tehran
publishDate	2021
url	https://doaj.org/article/87195cf1dc7841bf9c89adefba99b874
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Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach

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