UFRS İLE FİNANSAL RAPORLAMAYA İLİŞKİN TEORİK ÇERÇEVE

UFRS’ye adaptasyon sürecinde ve sonrasında muhasebe kalitesinde yaşanan değişimde ülkeler arasında farklılıklar olduğu görülmektedir. Muhasebe standartlarının yanı sıra ülkede süre gelen yasal ve politik sistem, kültürel değerler, vergi uygulamaları, finansal raporlama güdüleyicileri gibi faktörler de muhasebe kalitesini etkilediğinden konuya ilişkin değerleme yaparken tüm bu unsurlar da göz önünde bulundurulmalıdır. Bu bağlamda bu çalışmada UFRS’nin küresel ölçekte yayılma sürecinde kurumsal faktörlerin oynadığı rolü daha iyi kavrayabilmek amacıyla, UFRS adaptasyonu; kurumsallaşma teorisi, vekâlet teorisi gibi farklı teorik çerçeveler içinde irdelenmiştir. Literatür taraması yoluyla edinilen bulgularla desteklenen bu teorik inceleme neticesinde UFRS adaptasyonunda ekonomik önceliklerden daha ziyade toplumsal meşruiyet baskılarının güdüleyici olduğu; zorlayıcı, taklitçi ve normatif baskıların süreçte önemli rol oynadığı görülmüştür.

Anahtar Kelimeler:

UFRS adaptasyonu, kurumsal teori, vekalet teorisi

THEORETICAL FRAMEWORK OF FINANCIAL REPORTING WITH IFRS

It is apparent that there are differences between countries in their IFRS adoption processes and improvement in the quality of their financial reports after IFRS adoption. So, beside the accounting standards all the other factors affecting accounting quality, such as legal and political systems, cultural values, tax practices, financial reporting incentives, should also be considered in the assessment of IFRS adoption. In this context, in order to comprehend the role of the institutional factors in the global diffusion of IFRS, IFRS adoption is reviewed through different theoretical frameworks such as agents and institutional theories. This theoretical review which is corroborated with the findings of relevant literature review suggests that legitimization pressures have a more active role than economic reasons in the IFRS adoption process.

Keywords:

IFRS adoption, institutional theory, agency theory,

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