Identify and rank the contextual factors and knowledge based affecting the transfer of knowledge of International Financial Reporting Standards with the approach of international business development

Document Type : Original Article

Authors

1 Ph.D.condidate, Accounting group, Tabriz branch, Islamic Azad University, Tbriz, Iran

2 Assistant Professor, Accounting group, Tabriz branch, Islamic Azad University, Tariz, Iran

3 Associate, professor, Accounting group, Tabriz branch, Islamic Azad University, Tabriz, Iran

4 Assistant Professor, Accounting group, Tabriz branch, Islamic azad University, Tariz, Iran

Abstract

International Financial Reporting Standards As a common language in international business, it is an explicit knowledge and its transfer will follow the patterns of knowledge transfer. The present study identifies and ranks the contextual factors and knowledge based affecting the transfer of IFRS knowledge with the approach of international business development, which can facilitate the process of converting IFRS knowledge into value in the country's economy..The present study was mixed method and in the first stage, data were collected through interviews with experts and in the second stage, through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and Related disciplines. the second stage consisted of university professors, financial managers, accountants and auditors.In the first stage, interview data analysis was performed using theme analysis and effective components were identified In the second stage, to validate the results of the first stage, a questionnaire was designed and distributed among 240 people in the statistical community and was confirmed by exploratory and confirmatory factor analysis of the results of the first stage. To rank the extracted components, a designed questionnaire was distributed among 25 elites and its data were rated using TOPSIS technique.The results show that in contextual factors, components related to structural and legal, political and economic contexts had high ranks and cultural contexts had low ranks. Also in knowledge factors, components related to The factors of knowledge explicitness and comprehensiveness had high ranks and the factors of knowledge dependence had low ranks.

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References

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Journal of International Business Administration
Volume 4, Issue 4 - Serial Number 16
January 2022
Pages 89-109

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History

  • Receive Date: 20 June 2021
  • Revise Date: 02 October 2021
  • Accept Date: 04 October 2021

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