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Longitudinal perceptions of enforcement mechanisms in an IFRS-based accounting reform

Silva Ana Paula, Fontes Alexandra, Martins Adelaide

Polish Journal of Management Studies

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2021

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Vol. 23, No. 2

495--511

EN

Adopting International Financial Reporting Standards (IFRS) or IFRS-based accounting models per se may not suffice to reach worldwide accounting de facto convergence. Prior research suggests successful worldwide adoption of IFRS is highly reliant on effective enforcement. Notwithstanding, there is a paucity of qualitative evidence on the effectiveness of enforcement mechanisms following an IFRS-based accounting reform that could help uncover opportunities for improvement and enhance de facto implementation. The purpose of this paper is to explore the appropriateness of IFRS enforcement mechanisms based on the perceptions of Portuguese auditors and tax officials. Data were obtained directly from interviews conducted just before adopting an IFRS-based system in 2009 and at a vantage point after adoption, in 2017, in Portugal. Using an institutional lens, the evidence of this longitudinal qualitative study raises serious concerns regarding the effect of poor enforcement on the occurrence of resistance to the adoption of an IFRS-based accounting system. Therefore, several measures are suggested to secure the Portuguese accounting reform's success.

PL

Przyjęcie Międzynarodowych Standardów Sprawozdawczości Finansowej (MSSF) lub modeli rachunkowości opartych na MSSF jako takich może nie wystarczyć do osiągnięcia faktycznej konwergencji rachunkowości na całym świecie. Wcześniejsze badania sugerują, że pomyślne przyjęcie MSSF na całym świecie w dużym stopniu zależy od skutecznego egzekwowania. Niemniej jednak brakuje jakościowych dowodów na skuteczność mechanizmów egzekwowania prawa po reformie rachunkowości opartej na MSSF, które mogłyby pomóc odkryć możliwości poprawy i usprawnić faktyczne wdrażanie. Celem tego artykułu jest zbadanie stosowności mechanizmów egzekwowania MSSF w oparciu o spostrzeżenia portugalskich audytorów i urzędników podatkowych. Dane uzyskano bezpośrednio z wywiadów przeprowadzonych tuż przed przyjęciem systemu opartego na MSSF w 2009 r. Oraz z punktu widzenia po przyjęciu, w 2017 r., W Portugalii. Patrząc z perspektywy instytucjonalnej, dowody z tego długoterminowego badania jakościowego budzą poważne obawy dotyczące wpływu słabego egzekwowania prawa na występowanie oporu przed przyjęciem systemu rachunkowości opartego na MSSF. Dlatego sugeruje się kilka środków, które zapewnią sukces portugalskiej reformy rachunkowości.

2

Utilizing crash and violation data to assess unsafe driving actions

Rezapour Mashhadi M. M., Wulff S. S., Ksaibati K.

Journal of Sustainable Development of Transport and Logistics

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2017

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Vol. 2, No. 2

35--46

EN

Wyoming has one of the highest crash rates in the United States and a higher fatality rate than the U.S. average. These high rates result from many factors such as the high traffic through I-80 and the mountainous areas of Wyoming. This study employed two approaches to study contributory factors to crashes in the most hazardous interstate, I-80, in Wyoming by employing crash and citation data sets. Different factors may contribute to different driver actions so it is important to consider these crash causes separately. Thus, multiple logistic regression models were used in this study to examine the differences in crash-contributing factors for three driver actions: driving too fast for conditions, improper lane change, and no improper driving. These driver actions account for about 70% of all the crash causes on this interstate. The same violations as the two driver actions, improper lane change and driving too fast for conditions, account for 42% of all the crashes. The literature has indicated that previous violations can be used to predict future violations, and consequently crashes. Therefore, these violations were identified to detect the groups that are at higher risk of involvement in crashes. The analyses indicated that there are substantial differences across different driver actions for crash and violation data. For instance, not-dry-surface conditions increased the estimated odds of driving too fast for conditions 33 times while it decreased the risk of no improper driving by an estimated 250%. Crash severity, number of vehicles, vehicle maneuver, point of impact, driver condition, and speed compliance also impacted different driver actions differently. The results of violation analyses revealed that the interaction between types of vehicle and various variables were significant. For instance, nonresident truck drivers were more likely to violate all types of risky violations, which increased the estimated odds of crashes, compared with resident truck drivers. Recommendations based on the results are provided for policy makers to reduce high crash rate in the state.

3

Investigation into qualitative discourses of the occupational safety and health inspectors in order to promote enforcement

Niskanen T.

International Journal of Occupational Safety and Ergonomics

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2015

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Vol. 21, No. 4

426--439

EN

The aim of this study is to conduct an ex-post evaluation of the OSH Enforcement Act. The focus of the study was to collate the views of occupational safety and health (OSH) inspectors on how the OSH Enforcement Act and the practices of the governmental OSH inspectorate operate from an effectiveness perspective. The questionnaire included open questions addressed to OSH inspectors. The results indicated that there is a tension between the quantitative performance targets, e.g., the number of inspections and the effectiveness of the practical enforcement work. Harmonizing the enforcement practices should be implemented at two levels: OSH local agencies and individual inspectors. OSH inspectors believe that developing the professional skills of OSH inspectors and the monitoring of OSH management systems are important ways of promoting the effectiveness of OSH enforcement.