Has IFRS adoption affected management accounting systems? Empirical evidence from Greece

Sandra Cohen and Sotiris Karatzimas

International Journal of Accounting, Auditing and Performance Evaluation, 2013, vol. 9, issue 3, 268-285

Abstract: The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, we aim to explore the internal reporting methods, the management accounting practices and techniques, as well as the implications on decision making and the interaction between external and internal reporting, after the IFRS transition in Greece. Results suggest that the significance of the IFRS-imposed policies in providing efficient managerial information is mostly of moderate magnitude. However, the more IFRS are perceived as important for efficient managerial information provision, the more they affect decision making. Internal and external reporting in Greek firms appear to interact in various ways, while the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the transition. It is however evident that the more IFRS financial data is used for internal reporting purposes, the more it is used for management accounting purposes such as decision making and performance measurement as well.

Keywords: International Financial Reporting Standards; IFRS adoption; management accounting; internal reporting; integration; decision making; Greece; performance measurement. (search for similar items in EconPapers)
Date: 2013
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