The Hegemony of International Interests on IFRS Adoption in Indonesia: an Accounting Ecology Perspective

被引：1

作者：

Hamidah ^{[1
,2
]}

Triyuwono, Iwan ^{[3
]}

Sukoharsono, Eko Ganis ^{[3
]}

Djamhuri, Ali ^{[3
]}

机构：

[1] Airlangga Univ, Accounting, Airlangga 4, Surabaya 60286, Indonesia

[2] Univ Brawijaya, Surabaya 60286, Indonesia

[3] Univ Brawijaya, Accounting, Malang 65145, Indonesia

来源：

2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷

关键词：

IFRS; Adoption; Accounting Ecology; Case Study; Indonesia; International Organization; IFAC; IOSCO; G20;

D O I：

10.1016/j.sbspro.2015.11.016

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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. (C) 2015 Published by Elsevier Ltd.

引用

页码：104 / 110

页数：7

共 16 条

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