The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/3979 |
Resumo: | Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach – We have used a survey done to the Spanish accountants in different four times after the accounting reform. Findings – It is obtained that the degree of knowledge of accountants increases after the first application of the new requirements and it affects their opinion about the accounting reform. It is important to highlight that the perceptions are not the same about each different aspect of accounting areas. Originality/value – Accountants play an important role in the accounting development and so it is valuable to know their opinion after an accounting reform when trying to get comparability with IFRS. Their perceptions are less critical when they have got experience about the new rules and prefer changing the national regulation to requiring directly IFRS in order to get this comparability. |
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The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountantsLa reforma contable en España: un análisis desde la perspectiva del tiempo y grado de conocimiento de los profesionalesLa reforma contable en España: un análisis desde la perspectiva del tiempo y grado de conocimiento de los profesionalesAccountingIFRSFinancial informationAccountantsAccounting harmonisation.ContabilidadNIFFinformación financieraprofesionales de la contabilidadarmonización contable.ContabilidadNIFFinformación financieraprofesionales de la contabilidadarmonización contable.Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach – We have used a survey done to the Spanish accountants in different four times after the accounting reform. Findings – It is obtained that the degree of knowledge of accountants increases after the first application of the new requirements and it affects their opinion about the accounting reform. It is important to highlight that the perceptions are not the same about each different aspect of accounting areas. Originality/value – Accountants play an important role in the accounting development and so it is valuable to know their opinion after an accounting reform when trying to get comparability with IFRS. Their perceptions are less critical when they have got experience about the new rules and prefer changing the national regulation to requiring directly IFRS in order to get this comparability.Objetivo – El objetivo de este estudio es comprobar en qué medida el transcurso del tiempo afecta a la percepción de los profesionales de la contabilidad sobre una reforma en la normativa contable que ha supuesto la adaptación de la legislación española a las Normas Internacionales de Información Financiera (NIIF), además de comprobar si su grado de conocimiento afecta a sus opiniones sobre la misma. Metodología – Para conseguir este propósito nos dirigimos a los profesionales de la contabilidad españoles a través de un mismo cuestionario, en cuatro momentos temporales distintos a partir de la primera implantación de esta nueva normativa. Resultados – Se confirman las dos hipótesis que se querían contrastar: que el grado de conocimiento que tienen los profesionales españoles sobre la nueva normativa contable va aumentando después de la primera aplicación de las nuevas exigencias; y que viene determinado por el tipo de problemática a la que se enfrentan. Contribuciones – La percepción de los profesionales acerca del cambio normativo contable en España se matiza a lo largo del tiempo después de su implantación, siendo cada vez menos críticos y valorando mejor la adaptación de la normativa propia frente a la imposición directa de las IFRS.Objetivo – El objetivo de este estudio es comprobar en qué medida el transcurso del tiempo afecta a la percepción de los profesionales de la contabilidad sobre una reforma en la normativa contable que ha supuesto la adaptación de la legislación española a las Normas Internacionales de Información Financiera (NIIF), además de comprobar si su grado de conocimiento afecta a sus opiniones sobre la misma. Metodología – Para conseguir este propósito nos dirigimos a los profesionales de la contabilidad españoles a través de un mismo cuestionario, en cuatro momentos temporales distintos a partir de la primera implantación de esta nueva normativa. Resultados – Se confirman las dos hipótesis que se querían contrastar: que el grado de conocimiento que tienen los profesionales españoles sobre la nueva normativa contable va aumentando después de la primera aplicación de las nuevas exigencias; y que viene determinado por el tipo de problemática a la que se enfrentan. Contribuciones – La percepción de los profesionales acerca del cambio normativo contable en España se matiza a lo largo del tiempo después de su implantación, siendo cada vez menos críticos y valorando mejor la adaptación de la normativa propia frente a la imposición directa de las IFRSFECAP2019-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/397910.7819/rbgn.v21i2.3979Review of Business Management; Vol. 21 No. 2 (2019); 365-386RBGN Revista Brasileira de Gestão de Negócios; Vol. 21 Núm. 2 (2019); 365-386RBGN - Revista Brasileira de Gestão de Negócios; v. 21 n. 2 (2019); 365-3861983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/3979/pdfhttps://rbgn.fecap.br/RBGN/article/view/3979/pdf_1Copyright (c) 2019 Review of Business Managementinfo:eu-repo/semantics/openAccessOrtiz-Martínez, EstherAntón-Renart, MarcosMarín-Hernández, Salvador2021-07-21T16:00:03Zoai:ojs.emnuvens.com.br:article/3979Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:00:03Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants La reforma contable en España: un análisis desde la perspectiva del tiempo y grado de conocimiento de los profesionales La reforma contable en España: un análisis desde la perspectiva del tiempo y grado de conocimiento de los profesionales |
title |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
spellingShingle |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants Ortiz-Martínez, Esther Accounting IFRS Financial information Accountants Accounting harmonisation. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. |
title_short |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
title_full |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
title_fullStr |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
title_full_unstemmed |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
title_sort |
The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants |
author |
Ortiz-Martínez, Esther |
author_facet |
Ortiz-Martínez, Esther Antón-Renart, Marcos Marín-Hernández, Salvador |
author_role |
author |
author2 |
Antón-Renart, Marcos Marín-Hernández, Salvador |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Ortiz-Martínez, Esther Antón-Renart, Marcos Marín-Hernández, Salvador |
dc.subject.por.fl_str_mv |
Accounting IFRS Financial information Accountants Accounting harmonisation. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. |
topic |
Accounting IFRS Financial information Accountants Accounting harmonisation. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. Contabilidad NIFF información financiera profesionales de la contabilidad armonización contable. |
description |
Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach – We have used a survey done to the Spanish accountants in different four times after the accounting reform. Findings – It is obtained that the degree of knowledge of accountants increases after the first application of the new requirements and it affects their opinion about the accounting reform. It is important to highlight that the perceptions are not the same about each different aspect of accounting areas. Originality/value – Accountants play an important role in the accounting development and so it is valuable to know their opinion after an accounting reform when trying to get comparability with IFRS. Their perceptions are less critical when they have got experience about the new rules and prefer changing the national regulation to requiring directly IFRS in order to get this comparability. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/3979 10.7819/rbgn.v21i2.3979 |
url |
https://rbgn.fecap.br/RBGN/article/view/3979 |
identifier_str_mv |
10.7819/rbgn.v21i2.3979 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/3979/pdf https://rbgn.fecap.br/RBGN/article/view/3979/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 21 No. 2 (2019); 365-386 RBGN Revista Brasileira de Gestão de Negócios; Vol. 21 Núm. 2 (2019); 365-386 RBGN - Revista Brasileira de Gestão de Negócios; v. 21 n. 2 (2019); 365-386 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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