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IFRS for SMEs: A Structured Literature Review
[International Journal of Accounting and Financial Reporting]

Author

Listed:
  • Issam Benhayoun

    (E.N.C.G - Ecole nationale de commerce et de gestion - Ecole nationale de commerce et de gestion)

  • M. Marghich Abdellatif

    (E.N.C.G - Ecole nationale de commerce et de gestion - Ecole nationale de commerce et de gestion)

Abstract

Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies. The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path.

Suggested Citation

  • Issam Benhayoun & M. Marghich Abdellatif, 2017. "IFRS for SMEs: A Structured Literature Review [International Journal of Accounting and Financial Reporting]," Post-Print hal-01910461, HAL.
    • Handle: RePEc:hal:journl:hal-01910461
    DOI: 10.5296/ijafr.v7i2.12390
    Note: View the original document on HAL open archive server: https://hal.science/hal-01910461
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    References listed on IDEAS

    as
    1. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    2. Devrimi Kaya & Maximilian Koch, 2015. "Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 45(1), pages 93-120, January.
    3. Perera, Dinuja & Chand, Parmod, 2015. "Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)," Advances in accounting, Elsevier, vol. 31(1), pages 165-178.
    4. Susan Newberry, 2015. "Public sector accounting: shifting concepts of accountability," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 371-376, September.
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    6. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    7. James Guthrie & Lee D. Parker, 2011. "Reflections and projections: 25 years of interdisciplinary perspectives on accounting, auditing and accountability research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(1), pages 6-26, December.
    8. Parmod Chand & Arvind Patel & Michael White, 2015. "Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises," Australian Accounting Review, CPA Australia, vol. 25(2), pages 139-154, June.
    9. Daniel Petrus Schutte & Pieter Buys, 2011. "A critical analysis of the contents of the IFRS for SMEs - a South African perspective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(2), pages 188-209, June.
    10. T. D. Stanley, 2001. "Wheat from Chaff: Meta-analysis as Quantitative Literature Review," Journal of Economic Perspectives, American Economic Association, vol. 15(3), pages 131-150, Summer.
    11. Maurizio Massaro & John Dumay & James Guthrie, 2016. "On the shoulders of giants: undertaking a structured literature review in accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 767-801, June.
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    Cited by:

    1. Arber Hoti & Lulzim Krasniqi, 2022. "Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 13(1), pages 506-515, March.

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    Keywords

    IFRS for SMEs; Structured literature review; Citation classics; Impact analysis;
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