Assessing international accounting harmonization in Latin America
作者: Juarez CarneiroLúcia Lima RodriguesRussell Craig
作者单位: 1Fundação Brasileira de Contabilidade, St. de Industrias Graficas 1 495/505/515 Ed. Barão do Rio Branco 1, Zona Industrial, Brasília, DF, 70610-410, Brazil
2GOVCOPP, University of Minho, Portugal
3Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK
刊名: Accounting Forum, 2017
来源数据库: Elsevier Journal
DOI: 10.1016/j.accfor.2017.06.001
关键词: Latin AmericaIFRSAccounting harmonizationChangeResistance
原始语种摘要: Abstract(#br)We draw on institutional theory and interviews with key informants to assess international accounting harmonization in the 13 countries of the Group of Latin American Accounting Standards Setters (GLASS). Some GLASS countries have effected full formal adoption of International Financial Reporting Standards (IFRS), but in others, IFRS are not permitted. In several GLASS countries, IFRS are supplemented by national standards for micro-entities and cooperatives. We conclude that it will be difficult to achieve material harmonization in GLASS countries due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics of taxation systems, banks and insurance companies.
全文获取路径: Elsevier  (合作)

  • harmonization 协调
  • accounting 会计
  • Latin 拉丁语
  • international 国际的
  • institutional 惯例的
  • adoption 采纳
  • insurance 保险
  • competing 竞争
  • conclude 结论
  • cooperatives 合作社