نگرش حسابداران رسمی و مدیران مالی نسبت به هماهنگ سازی استانداردهای بین المللی حسابداری: بررسی تحلیلی و تجربی

This study examines whether CPAs and financial executives (CFOs) can have high preferences for harmonization of accounting standards even with higher processing costs. A simplified analytical model for supply and demand of accounting standards is developed. We hypothesize an increasing demand for accounting standards by our subjects and a possible shift in the supply of accounting standards due to a higher cost of compliance with harmonization. Costs and benefits cannot be measured directly due to the absence of empirical data bases. Consequently, survey techniques are used to investigate whether respondents' choices of standards most appropriate in today's international capital markets are based more on “benefit to user” or “cost of compliance”. The overall attitude of all respondents toward harmonization is positive, but international CPAs are significantly more positive than U.S. CPAs and CFOs. U.S CPAs are somewhat more positive than CFOs. All respondent groups lean toward “benefit to user” in choosing appropriate accounting standards. The results indicate that two attitude variables significantly explain the overall attitude of respondents toward harmonization. The hypothesis of an increasing demand for harmonization of accounting standards by international-oriented entities is supported, but the hypothesis of a possible upward shift in the supply of accounting standards is not. Several implications for standards setters and regulators are discussed in the conclusions.