Table 5. Model of stakeholders’...

Table 5.

Model of stakeholders’ commitment to the adoption of a new accounting system

Contextual factors
Individuals’ commitment towards a new financial reporting system varies …
P e_ii: … with the national context	P 3.4: … according to the organisational context.		P 1.9: … among the different accounting interest groups.		P e_i: … across time.
Strategies	Causal conditions				Consequences
Strategies	Change process factors	Situational factors	Individual factors	Technical factors	Consequences
Individuals’ commitment towards a new financial reporting system requires…	Individuals’ commitment towards a new financial reporting system is related to…	Individuals’ commitment towards a new financial reporting system…	Individuals’ commitment towards a new financial reporting system is…	Individuals’ commitment towards a new financial reporting system is related to…	Individuals’ commitment towards a new financial reporting system influences…
P 5.1e: … communication strategies P 5.2e: … enforcement measures P 5.3e: … accounting profession measures. P 5.4e: … IFRS in-country adjustments	P 1.4: … their level of commitment to traditional accounting values. P 1.5: … their disposition to change. P 1.6: … the personal impact of the new financial reporting system on their job and on satisfaction of their individual needs. P 1.7: … the importance they attach to financial statements. P 1.8: … to their capacities to implement change. P 1e: … personal conformism, submissiveness, or passivity towards government decisions.	P 2.1: … increases with the expected operational benefits of the IFRS model. P 2.2: … decreases with the perceived complexity of the IFRS-based standards. P 2.3: … decreases with the perceived costs of adopting the new financial reporting system. P 2e_i: … increases with the perceived technical superiority underlying it. P 2e_ii: … is associated with the perceived general novelty.	P 3.1: … related positively to the perceived suitability of IFRS underlining principles to the national environment. P 3.2: … related positively to the perceived compatibility of IFRS-based standards to the national accounting culture. P 3.5: … related positively to the perceived contextual benefits arising from the adoption of the new financial reporting system. P 3.3: … related to the perceived global suitability of the underlining principles of IFRS. P 3e: … impacted by ongoing financial scandals and crisis.	P 4.2: … the perceived quality of the change communication. P 4.4: … their perceptions of the adequacy of the timing of the reform. P 4.5: … their views on the legal legitimacy of the accounting reform. P 4e: … their views on the IFRS in-country adjustments.	P 6e: … the resulting quality of the accounting information (i.e., the likely success of the accounting reform).

Contextual factors
Individuals’ commitment towards a new financial reporting system varies …
P e_ii: … with the national context	P 3.4: … according to the organisational context.		P 1.9: … among the different accounting interest groups.		P e_i: … across time.
Strategies	Causal conditions				Consequences
Strategies	Change process factors	Situational factors	Individual factors	Technical factors	Consequences
Individuals’ commitment towards a new financial reporting system requires…	Individuals’ commitment towards a new financial reporting system is related to…	Individuals’ commitment towards a new financial reporting system…	Individuals’ commitment towards a new financial reporting system is…	Individuals’ commitment towards a new financial reporting system is related to…	Individuals’ commitment towards a new financial reporting system influences…
P 5.1e: … communication strategies P 5.2e: … enforcement measures P 5.3e: … accounting profession measures. P 5.4e: … IFRS in-country adjustments	P 1.4: … their level of commitment to traditional accounting values. P 1.5: … their disposition to change. P 1.6: … the personal impact of the new financial reporting system on their job and on satisfaction of their individual needs. P 1.7: … the importance they attach to financial statements. P 1.8: … to their capacities to implement change. P 1e: … personal conformism, submissiveness, or passivity towards government decisions.	P 2.1: … increases with the expected operational benefits of the IFRS model. P 2.2: … decreases with the perceived complexity of the IFRS-based standards. P 2.3: … decreases with the perceived costs of adopting the new financial reporting system. P 2e_i: … increases with the perceived technical superiority underlying it. P 2e_ii: … is associated with the perceived general novelty.	P 3.1: … related positively to the perceived suitability of IFRS underlining principles to the national environment. P 3.2: … related positively to the perceived compatibility of IFRS-based standards to the national accounting culture. P 3.5: … related positively to the perceived contextual benefits arising from the adoption of the new financial reporting system. P 3.3: … related to the perceived global suitability of the underlining principles of IFRS. P 3e: … impacted by ongoing financial scandals and crisis.	P 4.2: … the perceived quality of the change communication. P 4.4: … their perceptions of the adequacy of the timing of the reform. P 4.5: … their views on the legal legitimacy of the accounting reform. P 4e: … their views on the IFRS in-country adjustments.	P 6e: … the resulting quality of the accounting information (i.e., the likely success of the accounting reform).

Note(s):

The propositions numbered 1–4 follow Fontes et al.’s (2016) numbering (as shown in Table 1) to enhance comparability. Some of these authors’ propositions were confirmed and incorporated into the developed model though reformulated by replacing the “perceived value” construct with “commitment”. Additional propositions introduced in this study are marked with “e” (where “e” stands for “extended’”)

Source(s): Authors’ own work

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