Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/54694
Título: | Assessing international accounting harmonization in Latin America |
Autor(es): | Carneiro, Juarez Lima Rodrigues, Lúcia Craig, Russell |
Palavras-chave: | Latin America IFRS Accounting harmonization Change Resistance |
Data: | 2017 |
Editora: | Elsevier Science Ltd |
Revista: | Accounting Forum |
Citação: | Carneiro, J., Rodrigues, L. L., & Craig, R. (2017). Assessing international accounting harmonization in Latin America. Accounting Forum, 41(3), 172–184. |
Resumo(s): | We use a conceptual framework based on institutional theory to assess international accounting harmonization in Latin America by interviewing key informants. We analyse the situation in 13 countries of the Group of Latin American Accounting Standards Setters. Some countries have effected full formal adoption of International Financial Reporting Standards (IFRS). In others IFRS are not permitted. In several countries, IFRS are supplemented by national standards for micro-entities and cooperatives. Material harmonization will be difficult to achieve due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics related to taxation systems, and the banking and insurance industries. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/54694 |
DOI: | 10.1016/j.accfor.2017.06.001 |
ISSN: | 0155-9982 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito autor |
Aparece nas coleções: | NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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AF_GLASSmaindocument_21.05.2017_FINAL.pdf Acesso restrito! | 433,85 kB | Adobe PDF | Ver/Abrir |