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الرئيسية > AFoucaultian Analysis of IFRS...>الوصف

AFoucaultian Analysis of IFRS Implementation in Egypt

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: El Haridy, Ali Mahmoud (Author)
المجلد/العدد: مج18, ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2014
الشهر: ديسمبر
الصفحات: 65 - 104
ISSN: 2356-8402
رقم MD: 662294
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
مواضيع:
التنمية الاقتصادية | التحليل الاقتصادي | مصر | الدول النامية | الشركات العامة | النظم المحاسبية
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المستخلص: This paper investigates the ceremonial implementation of international: financial reporting standards (IFRS) by Egyptian companies. I offer a critical analysis, of the mechanisms used by the Egyptian government to move the country towards converging with IFRS that are rooted in an Anglo-Saxon tradition. Egyptian Financial Accounting Standards (EFAS), which are translated version of IFRS, are adopted to adhere to external .pressures. However, I argue that in the context of developing counties, like Egypt, the implementation may not produce desired results because of significant cultural incompatibilities, institutional complexities and language barriers. In this paper, I argue that IFRS are mainly developed by and for developed countries. Its implementation in the context of developing countries may face institutional, cultural and social difficulties. By exercising its political and authoritative power, the Egyptian government is able to successfully mobilize the accounting profession into “accepting” its plans for reform and economic-related agenda. I argue that the power of major international lending agencies and the exclusion of the key players from the standard setting process; namely the local accounting profession (and academia), will result in preparers’ resistance in the form of ceremonial implementation and lobbying to change current standards. Also, I argue that the translation of IFRS requires attention when interpreting the norms included in IFRS. Finally, absence of such profession’s authorship legitimacy is likely to result in norms/standard remaining unapplied
ISSN: 2356-8402

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