Effect of IFRS Adoption on Corporate Performance Measurement: Analysis of Japanese Manufacturing Companies
| العنوان: | Effect of IFRS Adoption on Corporate Performance Measurement: Analysis of Japanese Manufacturing Companies |
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| المؤلفون: | Yuta Hoshino |
| المصدر: | Universal Journal of Accounting and Finance. 5:78-90 |
| بيانات النشر: | Horizon Research Publishing Co., Ltd., 2017. |
| سنة النشر: | 2017 |
| مصطلحات موضوعية: | Finance, business.industry, Accounting management, 05 social sciences, Questionnaire, Accounting, International Financial Reporting Standards, 0502 economics and business, Respondent, Management accounting, 050211 marketing, Performance measurement, Business, Convergence (relationship), 050203 business & management |
| الوصف: | The International Financial Reporting Standards (IFRS) are becoming the leading principles and a special driver for the convergence of financial and management accounting in over 130 countries including the voluntary adoption. The purpose of this study is to examine the impact of the adoption of IFRS on management accounting. More specifically, this study investigates the differences in the importance of strategy goals, and financial and nonfinancial measures that have changed after its adoption. The results of a questionnaire survey conducted on Japanese manufacturing companies indicate that the effects of respondent firms provide with management accounting practices and techniques before and after the adoption of IFRS. My findings suggest that there seem to be considerable differences in the importance of strategy goals, and financial and nonfinancial measures before and after IFRS adoption. |
| تدمد: | 2331-9720 2331-9712 |
| DOI: | 10.13189/ujaf.2017.050402 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_________::68ce82313f8b722b48e4ec6f033b5ed0 https://doi.org/10.13189/ujaf.2017.050402 |
| Rights: | OPEN |
| رقم الانضمام: | edsair.doi...........68ce82313f8b722b48e4ec6f033b5ed0 |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 23319720 23319712 |
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| DOI: | 10.13189/ujaf.2017.050402 |