Hamidah and Iwan Triyuwono and Eko Ganis Sukoharsono and Ali Djamhuri (2015) The Hegemony of International Interests on IFRS Adoption in Indonesia: an Accounting Ecology Perspective. 2nd Global Conference on Business and Social Sciences (GCBSS-2015), 211. pp. 104-110. ISSN 1877-0428
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Abstract
The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.
| Item Type: | Article | ||||||||||
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| Uncontrolled Keywords: | IFRS, Adoption, Accounting Ecology, Case Study, Indonesia, International Organization, IFAC, IOSCO, G20 | ||||||||||
| Subjects: | H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||||||
| Date Deposited: | 16 Oct 2020 02:46 | ||||||||||
| Last Modified: | 16 Oct 2020 02:46 | ||||||||||
| URI: | http://repository.unair.ac.id/id/eprint/100263 | ||||||||||
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