درجة توافق تطبيقات المحاسبة في الشركات المغربية مع التطبيقات المحاسبية الدولية
Keywords:
الشركات المغربية, معـايير التقـارير المالية الدولية IFRS, ، توافق تطبيقات المحاسبة، مؤشر س index. CAbstract
هدف الدراسة: تهدف هذه الورقة إلى معرفة مستوى التوافق للتطبيقات المحاسـبية المغربية بدراسة الشركات المغربية المسجلة في سوق الأوراق المالية (بـين نقطتين من الزمن – 2005-2010(مع التطبيقات المحاسبية وفقـاً للمعـايير المحاسبية الدولية IFRS) متمثلة في التطبيقات المحاسبية الفعليـة للـشركات المدرجة في أسواق المال ببورصة لندن وباريس.
أسلوب ومنهجية الدراسة: تم استخدام مؤشر س (index C (لقياس التوافق المحاسـبي فـي نقطتين من الزمن (2005-2010)،ثم مقارنة قيمة المؤشر طوليـا لمعرفـة اتجاه عملية التوافق
نتائج الدراسة: توصلت الدراسة بشكل عام إلى أن درجة توافق تطبيقات المحاسـبة في الشركات المغربية مع التطبيقات الدولية زادت زيادة بسيطة خلال فتـرة الدراسة (من 46 %في سنة 2005 إلى 48 %في سنة 2010
الإسهام: هذه الدراسة قدمت بعض الإسهامات المهمة للأدب الحـالي، فهـي تُلفت اهتمام الباحثين لدراسة موضوع التوافق المحاسبي للتطبيقات المحاسبية في الدول الأقل تطوراً، فهذا الموضوع لم يحظى بالاهتمام الكافي في الـدول النامية. الدراسة الحالية أيضاً تُلفت انتباه الشركات وخاصة في الدول الناميـة إلى إمكانية الاستفادة من المعايير الدولية وكذلك الاستفادة من تجربة الـدول الأخرى الأكثر تطوراً.
محددات الدراسة/الدراسات المستقبلية: الدراسة استخدمت الشركات المـسجلة فـي أسـواق المـال فقـط وللحصول على نتائج أفضل يمكن لدراسة قادمة أن تستخدم الشركات المدرجة وغير المدرجة. وكذلك يمكن دراسة هـذه الموضـوع باسـتخدام سياسـات محاسبية أخرى لقياس التوافق المحاسبي.
References
- Aisbitt, S 2001, 'Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries', European Accounting Review, vol. 10, no. 1, pp. 51-72, EBSCOhost, bth, item: 4793326.
- Alnaas, A, James, K & Scott, A 2013, 'A review of the contextual factors associated with the North African business environment – descriptive historical study', African J. Accounting, Auditing and Finance, vol. 2, no. 1, pp. 9-26.
- Alnaas, AAA 2017, 'Measuring the Degree of International Harmonisation inSelected Accounting Practice: the Case of Tunisian Firms', IOSR Journal of Business and Management (IOSR-JBM), vol. 19, no. 1, pp. 18-25,
- Anandarajan, A & Hasan, I 2010, 'Value relevance of earnings: Evidence from Middle Eastern and North African Countries', Advances in Accounting, vol. 26, no. 2, pp. 270-9,
- Andreea, C & Alexandra-Carmen, B 2013, 'SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS', Annals of the University of Oradea, Economic Science Series, vol. 22, no. 1, pp. 1171-81, EBSCOhost, bth, item: 90545812.
- Archer, S, Delvaille, P & McLeay, S 1995, 'The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects', Accounting & Business Research, vol. 25, no. 98, pp. 67-80, EBSCOhost, bth, item: 11895686.
- Archer, S, Delvaille, P & McLeay, S 1996, 'A statistical model of international accounting harmonization', Abacus, vol. 32, no. 1, pp. 1-29,
- Ashbaugh, H & Pincus, M 2001, 'Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings', Journal of Accounting Research, vol. 39, no. 3, pp. 417-34, EBSCOhost, bth, item: 5914563.
- Baker, CR & Barbu, EM 2007, 'Trends in research on international accounting harmonization', The International Journal of Accounting, vol. 42, no. 3, pp. 272-304,
- Barrett, ME 1976, 'Financial Reporting Practices: Disclosure and Comprehensiveness in an International Setting', Journal of Accounting Research, vol. 14, no. 1, pp. 10-26, EBSCOhost, bth, item: 6415829.
- Beke, J 2010, 'Accounting Management by International Standards', International Journal of Business & Management, vol. 5, no. 5, pp. 36- 43, EBSCOhost, bth, item: 51366555.
- Benston, GJ 1976, 'Public (U.S.) Compared to Private (U.K.) Regulation of Corporate Financial Disclosure', Accounting Review, vol. 51, no. 3, pp. 483-98, EBSCOhost, bth, item: 4482092.
- Brown, P & Tarca, A 2001, 'Politics, Processes and the Future of Australian Accounting Standards', Abacus, vol. 37, no. 3, pp. 267-96, EBSCOhost, bth, item: 5457339.
- Bruno 2014, 'Harmonizing Budgeting and Accounting: The Case of Italy', Open Journal of Accounting, vol. 3, p. 38,
- Canibano, L & Mora, A 2000, 'Evaluating the statistical significance of de facto accounting harmonization: a study of European global players', European Accounting Review, vol. 9, no. 3, pp. 349-69, EBSCOhost, bth, item: 4793496.
- Carmona, S & Trombetta, M 2010, 'The IASB and FASB convergence process and the need for [`]concept-based' accounting teaching', Advances in Accounting, vol. 26, no. 1, pp. 1-5,
- Cătălina, G, Vasile, G, Paul, D & Nicoleta, C 2008, 'globalization impact on the development of new directions as related to accounting ', Annals of the University of Oradea, Economic Science Series, vol. 17, no. 3, pp. 1245-9, EBSCOhost, bth, item: 48176479.
- Chen, JJ & Cheng, P 2007, 'The Impact of Regulatory Enforcement on Harmonization of Accounting Practices: Evidence from China', Journal of Contemporary Accounting & Economics, vol. 3, no. 1, pp. 58-71,
- Deaconu, A & Buiga, A 2011, 'accounting and the environmental factors- an empirical investigation post- communist romania', Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, vol. 10, no. 2, pp. 135-68, EBSCOhost, bth, item: 64156674.
- Dennis, A 2006, 'The impact of regional trade agreements and trade facilitation in the Middle East and North Africa region', World Bank Policy Research Working Paper, no. 3837,
- Ding, Y, Hope, O-K, Jeanjean, T & Stolowy, H 2007, 'Differences between domestic accounting standards and IAS: Measurement, determinants and implications', Journal of Accounting and Public Policy, vol. 26, no. 1, pp. 1-38, viewed 2007/2//,
- Emenyonu, EN & Gray, SJ 1992, 'EC accounting harmonisation: an empirical study of measurement practices in France, Germany and the UK', Accounting and Business Research, vol. 23, pp. 49-,
- Garrod, N & Sieringhaus, I 1995, 'European Union accounting harmonization', European Accounting Review, vol. 4, no. 1, pp. 155-64, EBSCOhost, bth, item: 5386288.
- Gray, SJ, Linthicum, CL & Street, DL 2009, 'Have ‘European’and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US', Accounting and Business Research, vol. 39, no. 5, pp. 431-47,
- Halbouni, S 2010, 'Measurement of de Facto harmonization in accounting practices between selective countries in the Middle East: Jordan, Saudi Arabia and the United Arab Emirate', Jordan Journal of Business Administration, vol. 5, no. 1,
- Herrmann, D & Thomas, W 1995, 'Harmonisation of accounting measurement practices in the European Community', Accounting and Business Research, pp. 253-,
- Kanodia, C & Sapra, H 2016, 'A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research', Journal of Accounting Research, vol. 54, no. 2, pp. 623-76,
- Kollaritsch, FP 1965, 'International Accounting Practices', Accounting Review, vol. 40, no. 2, pp. 382-5, EBSCOhost, bth, item: 4493707.
- Kosman, E & Leonard, K 2005, 'Similarity coefficients for molecular markers in studies of genetic relationships between individuals for haploid, diploid, and polyploid species', Molecular ecology, vol. 14, no. 2, pp. 415-24,
- Krisement, VM 1997, 'An approach for measuring the degree of comparability of financial accounting information', European Accounting Review, vol. 6, no. 3, pp. 465-85,
- Laínez Gadea, JA, Callao Gastón, S & Jarne Jarne, JI 1996, 'Información exigida por las bolsas de valores: Análisis empírico de la armonización internacional', Revista española de financiación y contabilidad, no. 86, pp. 35-56,
- Lasmin, L 2011, 'Empirical Evidence on Formal and Material Harmonization of National Accounting Standards', SSRN eLibrary,
- Loukil, N, Zayani, MB & Omri, A 2010, 'Impact of liquidity on stock returns: an empirical investigation of the Tunisian stock market', Macroeconomics and Finance in Emerging Market Economies, vol. 3, no. 2, pp. 261-83, EBSCOhost, eoah, item: 22194925.
- Maur, JC 2005, 'Exporting Europe's Trade Policy', The World Economy, vol. 28, no. 11, pp. 1565-90, EBSCOhost, eoah, item: 8031734.
- McLeay, S, Neal, D & Tollington, T 1999, 'International standardisation and harmonisation: a new measurement technique', Journal of International Financial Management & Accounting, vol. 10, no. 1, pp. 42-70,
- Mechelli, A 2009, 'Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups', Accounting in Europe, vol. 6, no. 2, pp. 231-70,
- MSCI 2010, GICS STRUCTURE & SUB-INDUSTRY DEFINITIONS (English), viewed 15-04-2013 38- Nair, RD & Frank, WG 1981, 'The Harmonization of International Accounting Standards, 1973-1979', International Journal of Accounting, vol. 17, no. 1, pp. 61-78, EBSCOhost, bth, item: 11764479.
- Nobes, C & Parker, R 2010, 'International harmonization', in Comparative international accounting, 12, revised edn, Pearson Education, Limited, 2012, pp. 79-104.
- Nobes, CW 1983, 'A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES', Journal of Business Finance & Accounting, vol. 10, no. 1, pp. 1-19, EBSCOhost, bth, item: 4558585.
- Peng, S, Tondkar, RH, van der Laan Smith, J & Harless, DW 2008, 'Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China', The International Journal of Accounting, vol. 43, no. 4, pp. 448-68,
- Prasad, ES, Rogoff, K, Wei, SJ & Kose, MA 2007, Financial globalization, growth and volatility in developing countries, University of Chicago Press.
- Qu, X & Zhang, G 2010, 'Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis', The International Journal of Accounting, vol. 45, no. 3, pp. 334-55,
- Rahman, Perera, H & Ganesh, S 2002, 'Accounting practice harmony, accounting regulation and firm characteristics', Abacus, vol. 38, no. 1, pp. 46-77,
- Rahman, A, Perera, H & Ganeshanandam, S 1996, 'Measurement of Formal Harmonisation in Accounting: An Exploratory Study', Accounting & Business Research, vol. 26, no. 4, pp. 325-39, EBSCOhost, bth, item: 11934729. 46- Rahman, A, Perera, H & Ganesh, S 2002, 'Accounting practice harmony, accounting regulation and firm characteristics', Abacus, vol. 38, no. 1, pp. 46-77,
- Saravanamuthu, K 2004, 'What is measured counts: harmonized corporate reporting and sustainable economic development', Critical Perspectives on Accounting, vol. 15, no. 3, pp. 295-302,
- Schweikart, JA, Gray, SJ & Salter, SB 1996, An interview with Sir Bryan Carsberg, Secretary-General of the International Accounting, American Accounting Association, 08887993, Interview, .
- Street, DL & Shaughnessy, KA 1998, 'The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997', The International Journal of Accounting, vol. 33, no. 2, pp. 179-209,
- Strouhal, J 2012, 'Testing accounting harmonization upon the globalization of financial reporting systems', paper presented to Proceedings of the 11th WSEAS international conference on Software Engineering, Parallel and Distributed Systems, and proceedings of the 9th WSEAS international conference on Engineering Education.
- Taplin, RH 2003, 'Harmony, Statistical Inference with the Herfindahl H Index and C Index', Abacus, vol. 39, no. 1, pp. 82-94,
- ---- 2004, 'A unified approach to the measurement of international accounting harmony', Accounting & Business Research, vol. 34, no. 1, pp. 57-73, EBSCOhost, bth, item: 13197832.
- Tay, JSW & Parker, RH 1990, 'Measuring International Harmonization and Standardization', Abacus, vol. 26, no. 1, pp. 71-88, EBSCOhost, bth, item: 5119124.
- Trabelsi, R 2010, ' Evaluating international accounting harmonization in an emerging country ', Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, vol. 9, no. 3, pp. 354-78, EBSCOhost, bth, item: 60502530.
- Van der Tas, L 1992, 'Evidence of EC financial reporting practice harmonization', European Accounting Review, vol. 1, no. 1, pp. 69-104,
- van der Tas, LG 1988, 'Measuring Harmonisation of Financial Reporting Practice', Accounting & Business Research, vol. 18, no. 70, pp. 1
-69, EBSCOhost, bth, item: 13857779. 57- Walton, P 1992, 'Harmonization of Accounting in France and Britain: Some Evidence', Abacus, vol. 28, no. 2, pp. 187-99, EBSCOhost, bth, item: 5118044.
- Wehrfritz, M & Haller, A 2014, 'National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants', Advances in Accounting, vol. 30, no. 1, pp. 196-208,
- Zeghal, D & Mhedhbi, K 2006, 'An analysis of the factors affecting the adoption of international accounting standards by developing countries', The International Journal of Accounting, vol. 41, no. 4, pp. 373-86,
- Zeghal, D & Mhedhbi, K 2012, 'Analyzing the effect of using international accounting standards on the development of emerging capital markets', International Journal of Accounting and Information Management, vol. 20, no. 3, pp. 220-37,
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2017 Journal of Economic and Political Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
