chapter 6 of Dissertation

 

 

Internal factors External factors
coercive pressures ·        legal and cultural environment

·        Finance minister

·        Kurdish social, environmental, and institutional factors.

·        World Trade Organisation (WTO)

·        OECD

·        confidence of investors and multinational companies

Mimetic pressures   ·        International corporate community

·        International oil companies

·        Emulating other countries

·        Foreign partners to local entities

Normative pressures ·        Accounting profession

·        tradition (belief) and history

·        IFAC

·        Accounting education

·        International practice

·        International accounting professions

 

I need to write chapter analysis. My dissertation is the challenges that will face Kurdistan to transfer from Unified accounting system to IFRS. So now, I want you to critically analyse those factors.

Table 3 highlights the important features of internal and external pressures to adopt IFRS. It explains that the isomorphism form has three domains, namely, coercive, memetic, and normative pressures to show their internal and external effects on the research design. The isomorphism form has been considered by former literatures and researches.

Table 3 highlights factors that have impacted adoption of IFRS in Kurdistan, and the anticipated implications of these forces on future accounting development, from an institutional perspective. I need support for my proposition that accounting development in Kurdistan results from all three institutional isomorphic (coersive, mimetic, and normative) pressures.

 

 

 

Rational myth

Globalization

Improve knowledge

Improve the quality of financial reporting

Markets

I need to write chapter analysis. My dissertation is the challenges that will face Kurdistan to transfer from Unified accounting system to IFRS. So now, I want you to critically analyse those factors.

Table 3 highlights the important features of internal and external pressures to adopt IFRS. It explains that the isomorphism form has three domains, namely, coercive, memetic, and normative pressures to show their internal and external effects on the research design. The isomorphism form has been considered by former literatures and researches.

Table 3 highlights factors that have impacted adoption of IFRS in Kurdistan, and the anticipated implications of these forces on future accounting development, from an institutional perspective. I need support for my proposition that accounting development in Kurdistan results from all three institutional isomorphic (coersive, mimetic, and normative) pressures.

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