Open AccessResistance to change in the processes of implementation of international accounting standards
Author(s) -
Sergio Manuel Buvoli Lara,
Boris Ricardo López Álvarez,
William Salcedo Quiroz,
Lina Marcela Mercado Tordecilla
Publication year - 2020
Publication title -
ciid journal
Language(s) - English
Resource type - Journals
ISSN - 2711-3388
DOI - 10.46785/ciidj.v1i1.43
Subject(s) - humanities , political science , geography , cartography , art
This article aims to analyze the resistance to change in the process of implementation of IFRS in the background of employees and retirees of the Entities of the Social security of Córdoba, which was theoretically based on international financial reporting standards and the theoretical contributions in the field of resistance to change. On the other hand, it is framed in the qualitative methodology through the deductive, under the type of descriptive study method and was carried out under a non-transactional, experimental design and field. Likewise, the facts were studied from January/2018 to February/2018, through the application of a questionnaire with scale Likert type (validated 3 experts) to measure the resistance to change in the process of implementation of IFRS and was directed to the members of the Committee of implementation of IFRS in the entity. Descriptive statistics was used for the analysis of data, and the following conclusions were obtained: accounting convergence processes lack elements that can reduce resistance to the change of system of accounting standards International, this resistance is evident in the lack of clear objectives in terms of the process of convergence, lack of a specific methodology, low budgetary and financial allocation for the implementation of the activities related to the process of conversion, little communication in organizational communication lines and difficulties in the remuneration and compensation.