Do accounting standards affect PMS tools? The case of IAS/IFRS adoption in Italy

被引：1
|
作者：
Guerrini, Andrea [1 ]
Cantele, Silvia [1 ]
Modina, Silvio [2 ]
Campedelli, Bettina [1 ]
机构：
[1] Univ Verona, Dept Business Adm, Via Artigliere 19, I-37129 Verona, Italy
[2] Univ Milano Bicocca, Dept Business Adm, I-20126 Milan, Italy
来源：
INTERNATIONAL JOURNAL OF BUSINESS PERFORMANCE MANAGEMENT | 2011年 / 12卷 / 03期
关键词：
performance measurement system; PMS; international financial reporting standards; IFRS; management accounting; Italy;
D O I：
10.1504/IJBPM.2011.039892
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The objective of this project was to investigate the impact of the adoption of international accounting standards (IAS/IFRS) on a company's performance measurement system (PMS). This study was conducted through a questionnaire sent to Italian companies that drafted a financial statement adopting the new accounting standards. Our analysis showed that in most cases the companies made only gradual upgrades and changes to their PMS, limiting the introduction of new accounting tools to manage the switchover to IAS/IFRS standards. At the same time, there was little impact on company organisation and the span of control of the PMS caused by the shift to IAS/IFRS.
引用
收藏
页码：295 / 308
页数：14
相关论文
共 50 条
  • [21] Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
    Christensen, Hans B.
    Lee, Edward
    Walker, Martin
    Zeng, Cheng
    EUROPEAN ACCOUNTING REVIEW, 2015, 24 (01) : 31 - 61
  • [22] Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education
    Alzeban, Abdulaziz
    JOURNAL OF INTERNATIONAL EDUCATION IN BUSINESS, 2016, 9 (01) : 2 - 16
  • [23] Do Converged to IFRS National Standards and Corporate Governance Attributes Affect Accounting Conservatism? Evidence from China
    Pasko, Oleh
    Chen, Fuli
    Tkal, Yarmila
    Hordiyenko, Mykola
    Nakisko, Oleksandr
    Horkovenko, Inna
    SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE-SERIES D-FACULTY OF ECONOMICS AND ADMINISTRATION, 2021, 29 (02):
  • [24] Factors affecting the adoption of International Accounting Standards (IAS): Empirical evidence from Bangladesh
    Moudud-Ul-Huq, Syed
    Biswas, Tanmay
    Chakraborty, Brishti
    INTERNATIONAL JOURNAL OF FINANCIAL ENGINEERING, 2021, 8 (01)
  • [25] Empirical study of the relative valuation of companies by using French accounting standards after the adoption of IFRS standards
    Poretti, Cedric
    Schatt, Alain
    Magnan, Michel
    COMPTABILITE CONTROLE AUDIT, 2022, 28 (02): : 55 - 81
  • [26] The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS
    Carlos Navarro-Garcia, Juan
    Madrid-Guijarro, Antonia
    AUSTRALIAN ACCOUNTING REVIEW, 2014, 24 (02) : 154 - 170
  • [27] Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption
    Gao, Ru
    Sidhu, Baljit K.
    ACCOUNTING AND FINANCE, 2018, 58 (03): : 817 - 848
  • [28] Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India - An Empirical Study
    Patro, Archana
    Gupta, V. K.
    2ND ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING AND FINANCE (AF 2012) AND QUALITATIVE AND QUANTITATIVE ECONOMICS RESEARCH (QQE 2012), 2012, 2 : 227 - 236
  • [29] How to Measure the Extent of Accounting Harmonisation? A Case for the IFRS Adoption Index
    Prochazka, David
    Pelak, Jiri
    18TH INTERNATIONAL CONFERENCE ENTERPRISE AND COMPETITIVE ENVIRONMENT, 2015, : 737 - 746
  • [30] EFFECT OF THE MANDATORY ADOPTION OF IFRS ON THE QUALITY OF ACCOUNTING INFORMATION: CASE OF FRANCE
    Salhi, Bassem
    JOURNAL OF ORGANIZATIONAL BEHAVIOR RESEARCH, 2021, 6 (02): : 152 - 160
12345