The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants

Detalhes bibliográficos
Autor(a) principal: Ortiz-Martínez, Esther
Data de Publicação: 2019
Outros Autores: Antón-Renart, Marcos, Marín-Hernández, Salvador
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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spelling 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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