Fontes et al.’s (2016) theoretical model for assessing how stakeholders perceive a new financial reporting system
| Individuals’ perceptions of the value of a new financial reporting system… | Some supporting literature | |
|---|---|---|
| Individual factors | ||
| P1.1 | … decrease with their age | Caldwell et al. (2004) |
| P1.2 | … increase with their level of education | Heggestad and Kanfer (2000); Uyar and Güngörmüsß (2013) |
| P1.3 | … are related to their level of experience | |
| P1.4 | … are related to their level of commitment to traditional accounting values | Burns and Baldvinsdottir (2005); Jermias (2001) |
| P1.5 | … are related to their disposition to change | Strauss et al. (2008) |
| P1.6 | … are related to the personal impact of the new financial reporting system on their job and on satisfaction of their individual needs | Armenakis et al. (2007) |
| P1.7 | … are related to the importance they attach to financial statements | Son et al. (2006) |
| P1.8 | … are related to their capacities to implement change | Turgut and Neuhaus (2020) |
| P1.9 | … vary among the different accounting interest groups | Doan et al. (2020) |
| Technical factors | ||
| P2.1 | …. increase with the expected operational benefits of the IFRS model | Seo and Creed (2002) |
| P2.2 | … decrease with the perceived complexity of the IFRS-based standards | Brusca et al. (2016) |
| P2.3 | … decrease with the perceived costs of adopting the new financial reporting system | |
| Situational factors | ||
| P3.1 | … are related positively to the perceived suitability of IFRS underlining principles to the national environment | Albu et al. (2020); Peyrefitte et al. (2022); Silva et al. (2023) |
| P3.2 | … are related positively to the perceived compatibility of IFRS-based standards to the national accounting culture | DiMaggio and Powell (1983); Gray (1988) |
| P3.3 | … are related to the perceived global suitability of the underlining principles of IFRS | Albu et al. (2014); Cameron and Green (2019); Hope et al. (2006) |
| P3.4 | …. are associated with the perceived suitability of IFRS-based standards for the national business context | Oliver (1991); Petre and Albu (2020); Silva et al. (2023) |
| P3.5 | … are related positively to the perceived contextual benefits arising from the adoption of the new financial reporting system | Guerreiro et al. (2015); Silva et al. (2023) |
| Change process factors | ||
| P4.1 | … increase with the perceived fairness of the change process | Katsaros and Tsirikas (2022) |
| P4.2 | …. are related to the perceived quality of the change communication | Peyrefitte et al. (2022); Rodrigues and Craig (2007); Situ et al. (2021) |
| P4.3 | … are related to their perceptions of trust in the national standard setting team | Gigliotti et al. (2019) |
| P4.4 | … are related to their perceptions of the adequacy of the timing of the reform | Smollan (2006) |
| P4.5 | … are related to their views on the legal legitimacy of the accounting reform | Campbell (2020); Chand (2005) |
| Individuals’ perceptions of the value of a new financial reporting system… | Some supporting literature | |
|---|---|---|
| P1.1 | … decrease with their age | |
| P1.2 | … increase with their level of education | |
| P1.3 | … are related to their level of experience | |
| P1.4 | … are related to their level of commitment to traditional accounting values | |
| P1.5 | … are related to their disposition to change | |
| P1.6 | … are related to the personal impact of the new financial reporting system on their job and on satisfaction of their individual needs | |
| P1.7 | … are related to the importance they attach to financial statements | |
| P1.8 | … are related to their capacities to implement change | |
| P1.9 | … vary among the different accounting interest groups | |
| P2.1 | …. increase with the expected operational benefits of the | |
| P2.2 | … decrease with the perceived complexity of the IFRS-based standards | |
| P2.3 | … decrease with the perceived costs of adopting the new financial reporting system | |
| P3.1 | … are related positively to the perceived suitability of | |
| P3.2 | … are related positively to the perceived compatibility of IFRS-based standards to the national accounting culture | |
| P3.3 | … are related to the perceived global suitability of the underlining principles of | |
| P3.4 | …. are associated with the perceived suitability of IFRS-based standards for the national business context | |
| P3.5 | … are related positively to the perceived contextual benefits arising from the adoption of the new financial reporting system | |
| P4.1 | … increase with the perceived fairness of the change process | |
| P4.2 | …. are related to the perceived quality of the change communication | |
| P4.3 | … are related to their perceptions of trust in the national standard setting team | |
| P4.4 | … are related to their perceptions of the adequacy of the timing of the reform | |
| P4.5 | … are related to their views on the legal legitimacy of the accounting reform | |
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