The Hegemony of International Interests on IFRS Adoption in Indonesia: an Accounting Ecology Perspective

• Main Authors: Hamidah, Iwan Triyuwono, Eko Ganis Sukoharsono, Ali Djamhuri
• Format: Article PeerReviewed
• Language: English; Indonesian; English
• Published: Elsevier 2015
• Subjects: H Social Sciences; HF5601 Accounting; HG Finance
• Online Access: http://repository.unair.ac.id/100263/1/Hamidah_Karil-13.pdf; http://repository.unair.ac.id/100263/2/Hamidah_Peer%20Review%20013.pdf; http://repository.unair.ac.id/100263/3/Hamidah-Similarity%2013_The%20Hegemony%20of%20International%20....pdf; http://repository.unair.ac.id/100263/; http://www.sciencedirect.com/science/journal/18770428/211/supp/C; https://doi.org/10.1016/j.sbspro.2015.11.016
• Institution: Universitas Airlangga

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study fin...