Please use this identifier to cite or link to this item: http://hdl.handle.net/1822/54694

TitleAssessing international accounting harmonization in Latin America
Author(s)Carneiro, Juarez
Lima Rodrigues, Lúcia
Craig, Russell
KeywordsLatin America
IFRS
Accounting harmonization
Change
Resistance
Issue date2017
PublisherElsevier Science Ltd
JournalAccounting Forum
CitationCarneiro, J., Rodrigues, L. L., & Craig, R. (2017). Assessing international accounting harmonization in Latin America. Accounting Forum, 41(3), 172–184.
Abstract(s)We use a conceptual framework based on institutional theory to assess international accounting harmonization in Latin America by interviewing key informants. We analyse the situation in 13 countries of the Group of Latin American Accounting Standards Setters. Some countries have effected full formal adoption of International Financial Reporting Standards (IFRS). In others IFRS are not permitted. In several countries, IFRS are supplemented by national standards for micro-entities and cooperatives. Material harmonization will be difficult to achieve due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics related to taxation systems, and the banking and insurance industries.
TypeArticle
URIhttp://hdl.handle.net/1822/54694
DOI10.1016/j.accfor.2017.06.001
ISSN0155-9982
Peer-Reviewedyes
AccessRestricted access (Author)
Appears in Collections:NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica

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