Figure 4.
A flowchart illustrating the model of stakeholders' commitment to the accounting reform, with "IFRS-SNC's Commitment" as the core concept. The dia gram flows from top to bottom and left to right. At the top, four contextual factors-national, organisational, individual, and time-are grouped together. Below these, a row lists strategies including communication, enforcement, professional measures, and IFRS' in-country Adjustment. Centrally placed is a highlighted box "IFRS-SNC's Commitment," which is directly linked to four categories of influencing factors: situational, change process, technical, and individual. Arrows indicate the directional influence of these factors on the central commitment concept. The model concludes on the right with the outcome labeled "Success of the Accounting Reform". The chart uses connecting arrows to visually guide relationships between inputs, strategies, commitment level, and reform outcomes.

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

Source: Authors’ own work

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