The Hegemony of International Interests on IFRS Adoption in Indonesia: an Accounting Ecology Perspective
| Main Authors: | Hamidah, Iwan Yuwono, Eko Ganis Sukoharsono, Ali Djamhuri |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Elsevier
, 2015
|
| Subjects: | |
| Online Access: |
http://repository.unair.ac.id/95661/1/Hamidah_Karil-13.pdf http://repository.unair.ac.id/95661/2/Hamidah_Peer%20Review%20013.pdf http://repository.unair.ac.id/95661/3/Hamidah-Similarity%2013_The%20Hegemony%20of%20International%20....pdf http://repository.unair.ac.id/95661/ http://www.sciencedirect.com/science/journal/18770428/211/supp/C https://doi.org/10.1016/j.sbspro.2015.11.016 |
Daftar Isi:
- 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.