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دانلود رایکان مقاله انگلیسی ISI با موضوع آیا متخصصان امور مالی آمادگی IFRS را دارند؟

عنوان فارسی مقاله:

آیا متخصصان امور مالی آمادگی IFRS را دارند؟: یک مطالعه توضیحی

عنوان انگلیسی مقاله:

Are financial professionals ready for IFRS?: An exploratory study

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بخشی از مقاله انگلیسی :

3. Methodology

3.1. Task

Data was collected from 176 experienced U.S. financial managers from a wide variety of companies at a national training session on financial accounting topics. The majority of the participants (85%) was CPA's. Participants were given revenue recognition scenario, the relevant IFRS (principles-based) guidance, and then asked to choose the correct application of the IFRS revenue recognition criteria from one of six choices: recognize all revenue up front, the U.S. GAAP method, the IFRS method (straight-line), defer all revenue, need more information, or other.11 The scenario involved revenue recognition of fees and royalties in a multi-element context involving the sale of software and post contract support.12 Participants also filled out demographic information on their work experience, industry experience, current job position and title, and any relevant certifications.

3.2. Participants 

The participants in this study averaged (standard deviation) 4.34 (4.52) years of experience as a financial manager. As shown in Table 1, the most common job level was director (30.7%), followed by manager (19.9%), senior level staff (18.2%), senior manager (16.5%), junior manager (7.4%), and entry-level staff (1.7%). Ten (5.6%) participants did not indicate a job level and of those ten only three indicated years of experience (two, five, and six years). Most of them described their job function as either accounting (58.0%) or finance (28.4%).