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

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