Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1108157 | Procedia - Social and Behavioral Sciences | 2015 | 7 Pages |
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.
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