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Portuguese Experience With IFRS Adoption As Perceived By Auditors

Author

Listed:
  • 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)

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.

Suggested Citation

  • Silva Ana Paula & Fontes Alexandra & Martins Adelaide, 2020. "Portuguese Experience With IFRS Adoption As Perceived By Auditors," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 81-98, March.
    • Handle: 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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    References listed on IDEAS

    as
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    More about this item

    Keywords

    IFRS adoption; institutionalization; legitimation; perceptions;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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