Portuguese Experience With IFRS Adoption As Perceived By Auditors

Silva Ana Paula (), Fontes Alexandra () and Martins Adelaide ()
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Silva Ana Paula: Escola Superior de Ciências Empresariais, Instituto Politécnico de Viana do Castelo, Av. Pinto da Mota, 4930-600 Valença, Portugal and CEOS.PP – Centre for Organizational and Social Sciences of Porto Polytechnic, Porto, Portugal
Fontes Alexandra: Escola Superior de Tecnologia e Gestão, Instituto Politécnico de Viana do Castelo, Viana do Castelo, Portugal and Research on Economics, Management and Information Technologies REMIT, Porto, Portugal
Martins Adelaide: University Portucalense, Research on Economics, Management and Information Technologies – REMIT, Porto, Portugal and University of Minho, Braga, Portugal

Journal of Management and Business Administration. Central Europe, 2020, vol. 28, issue 1, 81-98

Abstract: Purpose: Drawing on the experience of adoption of a model based on the International Financial Reporting Standards (IFRS) by Portuguese non-financial unlisted companies in 2010, called Sistema de Normalização Contabilística (SNC), this paper explores auditors’ perceptions regarding dimensions of relevance and suitability of the new accounting model to the Portuguese setting, major problems encountered, and the main engendered benefits.

Keywords: IFRS adoption; institutionalization; legitimation; perceptions (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:28:y:2020:i:1:p:81-98:n:5

DOI: 10.7206/cemj.2658-0845.17

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