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Has IFRS adoption affected management accounting systems? Empirical evidence from Greece

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  • Sandra Cohen
  • Sotiris Karatzimas

Abstract

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, we aim to explore the internal reporting methods, the management accounting practices and techniques, as well as the implications on decision making and the interaction between external and internal reporting, after the IFRS transition in Greece. Results suggest that the significance of the IFRS-imposed policies in providing efficient managerial information is mostly of moderate magnitude. However, the more IFRS are perceived as important for efficient managerial information provision, the more they affect decision making. Internal and external reporting in Greek firms appear to interact in various ways, while the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the transition. It is however evident that the more IFRS financial data is used for internal reporting purposes, the more it is used for management accounting purposes such as decision making and performance measurement as well.

Suggested Citation

  • Sandra Cohen & Sotiris Karatzimas, 2013. "Has IFRS adoption affected management accounting systems? Empirical evidence from Greece," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 9(3), pages 268-285.
    • Handle: RePEc:ids:ijaape:v:9:y:2013:i:3:p:268-285
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    Cited by:

    1. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.

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