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

页码：295 / 308

页数：14

共 50 条

[31] Earnings quality and the adoption of IFRS-based accounting standards Evidence from an emerging market
Ismail, Wan Adibah Wan
Kamarudin, Khairul Anuar
van Zijl, Tony
Dunstan, Keitha
ASIAN REVIEW OF ACCOUNTING, 2013, 21 (01) : 53 - 73
[32] The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland
Raffournier, Bernard
Schatt, Alain
INTERNATIONAL JOURNAL OF AUDITING, 2018, 22 (03) : 345 - 359
[33] The adoption of 'International Accounting Standard (IAS) 12 Income Taxes': Convergence or divergence with local accounting standards in selected ASEAN countries?
Yapa, Prem W. S.
Kraal, Diane
Joshi, Mahesh
AUSTRALASIAN ACCOUNTING BUSINESS AND FINANCE JOURNAL, 2015, 9 (01) : 3 - 24
[34] Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8*
Crawford, L.
Ferguson, J.
Helliar, C. V.
Power, D. M.
CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, 25 (4-5) : 304 - 318
[35] Exploring ChatGPT's capabilities in solving accounting standards problems: the case of IAS 37
Albuquerque, Fabio
Dos Santos, Paula Gomes
COGENT EDUCATION, 2024, 11 (01):
[36] The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15
Alberto Quagli
Elisa Roncagliolo
Gabriele D’Alauro
International Journal of Disclosure and Governance, 2021, 18 : 290 - 303
[37] The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15
Quagli, Alberto
Roncagliolo, Elisa
D'Alauro, Gabriele
INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2021, 18 (03) : 290 - 303
[38] The responsibility of Universities to teach Accounting under International Financial Reporting Standards (IFRS): Case of Nicaragua
Benito, Manlio Reyes-Diaz
Alberto, Carlos Zuniga-Gonzalez
REICE-REVISTA ELECTRONICA DE INVESTIGACION EN CIENCIAS ECONOMICAS, 2021, 9 (18): : 198 - 216
[39] Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy
Azzali, Stefano
Mazza, Tatiana
Reichelt, Kenneth J.
Wang, Dechun
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2021, 40 (04): : 1 - 25
[40] The Effect of the Adoption of International Accounting Standards No. 12 (IAS No. 12) for Firms Reporting Losses: Evidence from Korea
Hong, Nanhee
Shim, Junyong
SUSTAINABILITY, 2019, 11 (20)

← 1 2 3 4 5 →