دور مدخل التقليد للنظرية المؤسسية في تطوير تطبيق IFRS في البيئة المحلية
The role of the mimetic isomorphism to institutional theory in developing the IFRS application in the local environment
Abstract
المستخلص :
يمثل تطبيق IFRS حلقة من حلقات التنسيق المحاسبي الدولي , فهو في حقيقته ينتج عن وجود مجموعة من الضغوط والقوى المكونة لبيئة الوحدة الاقتصادية وفي سعي هذه الوحدات لتحقيق اهدافها فهي تلتزم بتوفير عوامل النجاح والاستمرارية وتسمى هذه الضغوط بمداخل النظرية المؤسسية , ولتحقيق اهداف البحث تم اعتماد تجربة دولة الامارات العربية المتحدة كنموذج قابل للتقليد في البيئة المحلية بعد قياس مؤشرات جودة الابلاغ المالي في مصرف ابوظبي الاول وفق نموذج ( Feltham - Olhson model -1995 ) .وتم التوصل الى مجموعة استنتاجات اهمها تمثل تجربة UAE في تطبيق IFRS تجربة ناجحة قابلة للتقليد لذا اوصى الباحث بضرورة الاستفادة منها لتطوير تطبيق في البيئة المحلية IFRS
Abstract
The application of IFRS represents one of the episodes of international accounting coordination. In fact, it results from the existence of a group of pressures and forces that make up the environment of economic unity. In the pursuit of these units to achieve their goals, they are committed to providing factors of success and continuity. These pressures are called institutional theory approaches, and in order to achieve the research objectives, the experience of the United Arab Emirates was adopted as a model subject to imitation in the local environment after measuring the indicators of financial reporting quality in the First Abu Dhabi Bank according to the Feltham model. Olhson model -1995). A set of conclusions were reached, the most important of which represents the experience of UAE in applying IFRS, a successful experience that can be imitated, so the researcher recommended that it should be used to develop the IFRS application in the local environment.
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References
المصادر :
First : Periodicals , Articles & Thesis
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