Document Type : Original Article
Authors
1
Ph.D. Candidate,accounting group,Tabriz branch, Islamic azad university,Tabriz,iran
2
Assistant Professor, accounting group,Tabriz branch, Islamic azad university, tariz, iran
3
associate professor Of accounting, accounting group, Tabriz branch, Islamic azad university,Tabriz,iran
4
Assistant Professor, accounting group,Tabriz branch, Islamic azad university,Tabriz,iran
10.22034/iaas.2022.318452.1212
Abstract
The purpose of this research Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method. The present research was conducted qualitatively and in the first stage the data were collected through interviews with experts and in the second stage through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and the second stage consisted of university professors, financial managers, accountants and auditors. In the first stage, theme analysis was used to analyze the data. In the second stage, the validity of the Extraction results was confirmed using first-order exploratory and confirmatory factor analysis.The results show that the actors of knowledge transfer are the sender, the tools of transfer and the receiver of knowledge.The content factors of knowledge, explicitness, ambiguity in comprehension and translation, complexity, dependence, comprehensiveness and practicality and functionality of knowledge have been identified. Finally, the factors of organizational distance, the existence of an independent liaison body and a transparent transfer contract were identified. IFRS is obvious knowledge and transferable, but it is complex . The sender of knowledge must take into account the political economic differences of countries, building trust and simplifying standards.Recipients of knowledge should strengthen the awareness, acceptance motivations and accounting knowledge of employees To bridge the organizational gap between the recipient and the sender of knowledge, there should be an independent liaison body for IFRS transfer and a transparent transfer agreement between the parties.
Keywords
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