engleski

International accounting standards compliance factors: two empirical researches

The paper presents the results of two different studies focused on the problem of corporate compliance with International Accounting Standards, searching for the factors influencing the International Accounting Standards Implementation. The problem of IASs implementation is the most important topic of the contemporary theory of international accounting due to globalization processes and pressures for achieving the accounting harmonization. There are many differences among institutional and other environmental factors presenting the barrier to reaching the harmonization goals, but there are also different enterprise's own internal factors influencing the extent of compliance with a given set of international standards. This paper has identified some of the factors as the result of two separately performed researches that could be of some help to understanding of significant differences in IASs implementation among the enterprises, as well as over the countries.

international accounting standards ; influencing factors ; accounting harmonization

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