USA:s reaktion mot harmoniseringen med IFRS: Ett historiskt perspektiv
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE credits
Student thesisAlternative title
USA´s reaction towards harmonization with IFRS : A historical perspective (English)
Abstract [sv]
Trots fördelarna med minskad informationsasymmetri och ökad marknadseffektivitet har inte alla länder implementera den globala redovisningsstandarden IFRS. Syftet med studien var att analysera hur USA ur ett historiskt perspektiv reagerat mot harmoniseringen med den globala redovisningsstandarden IFRS. Det teoretiska ramverket grundar sig i institutional theory med fokus på de olika aktörernas beteende. Dessutom de olika strategiska reaktionerna som organisationer antar som ett resultat av institutionellt påtryck mot överensstämmelse. Studien baseras på arkivforskning genom en kvalitativ innehållsanalys. Studien finner att USA är benägna att byta reaktion flera gånger från året 1970. Dessutom ökar USA gradvis hur aktiv deras reaktion mot harmoniseringen med IFRS är. Slutligen den senaste reaktionen USA visar är manipulate.
Abstract [en]
Despite the benefits of reduced information asymmetry and increased market efficiency, not all countries have adopted the global accounting standard IFRS. The purpose of this study was to investigate how US from a historical perspective reacted towards the harmonization with the global accounting standard IFRS. The theoretical framework is derived from the institutional theory with an emphasis on the behavior of actors. Furthermore, the different strategic responses that organizations enact as a result of institutional pressures toward conformity. This study is based on archival research through a qualitative content analysis. Findings shows that US is prone to change responses several times from the year 1970. In addition, US is gradually increasing how active its response to harmonization with IFRS is. Lastly, the most recent response US shows are manipulate.
Place, publisher, year, edition, pages
2021. , p. 53
Keywords [en]
IFRS, US GAAP, adoption, IASB, FASB, US, Harmonization
Keywords [sv]
IFRS, US GAAP, Implementering, IASB, FASB, USA, Harmonisering
National Category
Economic History Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-22441OAI: oai:DiVA.org:hkr-22441DiVA, id: diva2:1589239
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
2021-08-312021-08-302021-08-31Bibliographically approved