Challenges of IFRS implementation in emerging economies: The case of Lebanon
IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretica...
محفوظ في:
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | article |
| منشور في: |
2022
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| الوصول للمادة أونلاين: | http://hdl.handle.net/10725/17356 https://doi.org/10.1177/10323732221093820 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://journals.sagepub.com/doi/full/10.1177/10323732221093820 |
| الوسوم: |
إضافة وسم
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| _version_ | 1864513474390917120 |
|---|---|
| author | Sadaka, Sami F. |
| author_facet | Sadaka, Sami F. |
| author_role | author |
| dc.creator.none.fl_str_mv | Sadaka, Sami F. |
| dc.date.none.fl_str_mv | 2022 2022-11 2025-10-14T08:48:58Z 2025-10-14T08:48:58Z |
| dc.identifier.none.fl_str_mv | 1558-6235 http://hdl.handle.net/10725/17356 https://doi.org/10.1177/10323732221093820 Sadaka, S. F. (2022). Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History, 27(4), 497-523. http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://journals.sagepub.com/doi/full/10.1177/10323732221093820 |
| dc.language.none.fl_str_mv | en |
| dc.relation.none.fl_str_mv | International Journal of Sport Finance (IJSF) |
| dc.rights.*.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.title.none.fl_str_mv | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| dc.type.none.fl_str_mv | Article info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article |
| description | IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LAURepo_a2af13018b6dbfd6fb5d68ba340472c8 |
| identifier_str_mv | 1558-6235 Sadaka, S. F. (2022). Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History, 27(4), 497-523. |
| language_invalid_str_mv | en |
| network_acronym_str | LAURepo |
| network_name_str | Lebanese American University repository |
| oai_identifier_str | oai:laur.lau.edu.lb:10725/17356 |
| publishDate | 2022 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Challenges of IFRS implementation in emerging economies: The case of LebanonSadaka, Sami F.IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation.Published2025-10-14T08:48:58Z2025-10-14T08:48:58Z20222022-11Articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article1558-6235http://hdl.handle.net/10725/17356https://doi.org/10.1177/10323732221093820Sadaka, S. F. (2022). Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History, 27(4), 497-523.http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttps://journals.sagepub.com/doi/full/10.1177/10323732221093820enInternational Journal of Sport Finance (IJSF)info:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/173562025-10-14T08:48:58Z |
| spellingShingle | Challenges of IFRS implementation in emerging economies: The case of Lebanon Sadaka, Sami F. |
| status_str | publishedVersion |
| title | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| title_full | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| title_fullStr | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| title_full_unstemmed | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| title_short | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| title_sort | Challenges of IFRS implementation in emerging economies: The case of Lebanon |
| url | http://hdl.handle.net/10725/17356 https://doi.org/10.1177/10323732221093820 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://journals.sagepub.com/doi/full/10.1177/10323732221093820 |