Hamidah (2017) IFRS Adoption in Indonesia: Accounting Ecology Perspective. International Journal of Economics and Management, 11 (S1). pp. 121-132. ISSN 1823-836X

	Text (Artikel) Hamidah_Karil-01.pdf Download (306kB)
	Text (Peer Review) Hamidah_Peer Review 001.pdf Download (1MB)
	Text (Similarity Test) Hamidah-Similarity 01_IFRS Adoption in ....pdf Download (2MB)
	Text (Bukti Korespondensi) Hamidah_Korespondensi 1 (ok).pdf Download (2MB)

Abstract

Using the accounting ecology framework developed by Gernon and Wallace (1995), this study aims to examine the reasons Indonesia adopted the International Financial Reporting Standards (IFRS). Data were extracted from the accounting policy makers’ offices based in Indonesia including the DSAK, DPN IAI, and Bapepam-LK. In-depth interviews were conducted and data were then processed via thematic analysis, a method used for identifying, analyzing, and reporting themes/patterns noted in the data (Gray, 1988). Results noted from this study revealed four themes which served as reasons behind Indonesia’s adoption of the IFRS. The first reason is that Indonesia was dominated by the desire to serve the interests of global business. The second reason is that Indonesia wanted to act as a social accounting actor as it was now in the position to act as a standard buyer. The third reason is that Indonesia is in the position of swift current globalization. Finally, Indonesia is under the political pressures exerted by foreign parties.

Item Type:	Article
Uncontrolled Keywords:	accounting ecology perspectives, IFRS, case study, thematic analysis, Indonesia
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Hamidah NIDN0024076403
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	25 Jun 2020 12:59
Last Modified:	25 Jun 2020 12:59
URI:	http://repository.unair.ac.id/id/eprint/95648
Sosial Share:

Actions (login required)

View Item