The Hegemony of International Interests on IFRS Adoption in Indonesia: an Accounting Ecology Perspective

Hamidah and Iwan Yuwono 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
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
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
HamidahNIDN0024076403
Iwan YuwonoUNSPECIFIED
Eko Ganis SukoharsonoUNSPECIFIED
Ali DjamhuriUNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 16 Jun 2020 01:46
Last Modified: 16 Jun 2020 01:46
URI: http://repository.unair.ac.id/id/eprint/95661
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