اثرات پذیرش استانداردهای حسابداری بین المللی در بعد اقتصادی

Journal of Accounting Advances (J.A.A)
Vol. 5, No. 1, 2013, Ser. 64/3
 
 
Extended Abstract
 
The Impact of Adopting IASs on Iran Environment from Economic Perspective
 
Dr. R. Hejazi                      Dr. G. R. Soleimany         M. Omidi Nobijar
Alzahra University
 
Introduction
The international standardized process has started to function since 1970. Due to the business units choosing accounting policies compatible with international standards, comparability of reporting with other companies that use international standards is increasing. There are important questions about the role and effects of international accounting standards at the time of their application in communities which need to be responded to.
 
Research Questions or hypotheses
The main objective of this study is to investigate the economic impact of adopting the IASs on the Iranian environment from the perspective of accountants, auditors and academicians. Two hypotheses were designed to measure this question. Assumption 1: on the basis of comments of academics, auditors and accountants, acceptance of international accounting standards has a significant economic effect on environment of Iran. Assumption 2: there is a significant difference between comments of academics, auditors and accountants regarding the effects of economic acceptance of international accounting standards on the environment of Iran.
 
Methods
In order to achieve the objectives of the study, a research design was developed owing to the fact. The relationships among variables under study are expressed in Figure (1) which is presented below:
                                                             



    
    
INTERNATIONAL
    
ACCOUNTING
    
STANDARDS
    
    



                                



    
    
IRAN ENVIRONMENT
    
    



                                                    



    
    
 
    
Econoic Impact
    
    



                          



    
    
Figure 1: The model of the study
    
    



                          
 
 
To reach this goal for data collection, Delphi method and for estimating sample size Cochran formula have been used. Considering that this research is of survey kind, the questionnaire was set with regard to the five choice Likert scale and in order to evaluate the reliability Cronbach's alpha coefficient and in order to measure validity, three content, structural and concurrency validities have been used. Data was analyzed and to statistical test assumptions in the study in the 0.05 significance level, analytical variance test (analysis) was used to approve or not approve the hypothesis 1 and Tukey test was used to confirm or not confirm hypothesis 2.
 
Results
The results of the questionnaire are summarized and displayed in Table (1).  In addition, all the study groups have responded consistently to the economic dimension.
 
Table 1: Mean& Standard Deviation& Coefficient of Variation of Economic Impact





Group


Mean


Standard   Deviation


Coefficient of Variation


Ra ._M


Ra ._CV




Academicians


3.47


0.93


0.27


2


2




Auditors


3.39


0.93


0.27


3


3




Accountants


3.66


0.73


0.20


1


1




Sum


3.50


0.88


0.25


 





 
After hypotheses testing and data analysis, assumption 1 of this study was approved (Table 2).
 
Table 2: Confirm Hypothesis Economic Impact





Hypothesis


Test


Sig.< 0.05


√


×




H₁


ANOVA


0.011


√


 




H₂


Academicians & Accountants


TUKEY


0.677


 


×




Academicians  &   Auditors


0.158


 


×




Auditors & Accountants


0.009


√


 





 
However, assumption 2 was not approved which means that there is no significant difference between commenting. This is due to the variation in the magnitude of the perspectives regarding the economic impact between the accountant group and the auditor group.
 
Discussion and Conclusion
This study was conducted in order to examine the impact of adopting the International Accounting Standards on the Iran environment, from economy perspective based on the views of accountants, auditors and academicians. It is hypothesized that such impacts do exist while IASs adoption takes place in Iran.
Finally considering the results of the research it has been suggested that accepting international accounting standards has effects on various aspects of each community.