E-Knjižnica FET "Dr. Mijo Mirković"

The features of SMEs as the variables of influence onto global accounting standards implementation in Croatia

Mošnja-Škare, Lorena (2007) The features of SMEs as the variables of influence onto global accounting standards implementation in Croatia. In: 4th International Conference "Global Challenges for Competitiveness: Business and Government Perspective", 27-29. 9. 2007., Pula, Croatia.

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The globalisation processes put pressure on the worldwide accounting systems to achieve harmonisation. That’s why the International Accounting Standards Board makes efforts to increase the possibility of wider acceptance of International Accounting Standards. The willingness to implement them varies in different countries, requiring or allowing their implementation entirely or partially, for all the entities or only those with international dimensions. The success of their implementation in a given country depends on the environmental factors influencing its accounting system, but also on enterprises’ internal factors that may affect the IASs implementation together with the external influences. This paper analyses the latter ones, presenting a brief overview of identified factors in the literature and attempting to extend them with our recent findings. The empirical analysis of potential influences onto IASs implementation was performed on the sample of Croatian SMEs, since they present the majority of Croatian business entities (98%) and had serious problems with direct implementation of the entire set of IASs, as required by the Accounting Act in the period 1993-2006. The internal factors that could have influence on IASs implementation in Croatian SMEs, which became the explanatory variables in the logit models presented in the paper, were enterprises’ features such as enterprise’s legal form, size, number of employees, relation to business abroad, management function performance, as well as some accounting particularities like accounting function organization, type of financial reports’ users, intensity of accounting information use, management’s participation in accounting policies creation, assessed cost-benefits of accounting information preparation and use, and accruals accounting preference. The findings don’t tend to be generalized through countries, given Croatian SMEs particularities, but may induce similar researches that could, gathered together, become useful to accounting standards setters enabling their better understandings of standards application once they have been introduced in the real practice.

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Tip objekta: Materijal konferencije ili radionice (Paper)
Dodatne informacije: 4/2007
Ključni pojmovi: globalisation, international accounting standards, SMEs, globalizacija, međunarodni računovodstveni standardi.
Teme: 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo
Odjeli: Odjel za ekonomiju i turizam "Dr. Mijo Mirković"
Datum pohrane: 17 Oct 2012 11:35
Zadnja promjena: 08 Jan 2013 10:03
URI: http://eknjiznica.unipu.hr/id/eprint/1578

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