KONFRENSI REGIONAL AKUNTANSI III 2016 JEMBER RAYA
The Hegemony of
International Organization on
IFRS Adoption in Indonesia:
The Hegemony of International
Organization on IFRS Adoption
in Indonesia: Accounting
Ecology Perspective
Hamidah
RESEARCH BACKGROUND:
Although there have been more than
120 countries adopted IFRS, phenomenon of uniform global
accounting standards is still a matter of discussion and debate.
different view of single accounting
standard (IFRS) for all countries, which have different needs, cultures and
backgrounds (see eg Perry and Andreas, 2006, Abeysekera, 2005, Soderstrom
IFRS developed in western (develop)
countries of course have a background of social, political, economic and cultural that is different from developing
(eastern) countries.
As a developing country, Indonesia
Proponen of IFRS assume that accounting is
ecological free. They assume that accounting in cultural free, social political free, professional free and organizational free. They believe that one global standards can implemented
everywere.
From other perspectives I convinve that
accounting influenced the environment in which it is developed.
Hopwood (1978) said that accounting society
Financial Accounting Standards Board
(DSAK), Indonesia decided to adopt
IFRS. IFRS will be implemented effective in 2012 for all entities that have
RESEARCH QUESTION:
From the perspective of ecological
ACCOUNTING ECOLOGY…
Ecology: The study of relationships between
living things (humans, animals, plants) with its environment.
Accounting ecology: the study of
Accounting Ecology:
“A national accounting ecology is a
multidimensional system in which no one factor occupies a predominant position. Such a
synthesis would emphasize the
interrelationships of the environmental factors which influence and are influenced by
accounting and would focus on the importance of perceptual as well as non-cultural factors
RESEARCH SCAFFOLD
To uncover the reasons why Indonesia adopts IFRS. Who are the actors and whose interests are behind the massive regulation.
RESEARCH INFORMANTS:
Research informant is policy
makers of IFRS adoption in Indonesia, which includes:
1. DSAK, Indonesia Accounting
Standard Board
2. DPN IAI, Board of Indonesia
Accounting Association
3. Bapepam-LK, Indonesia Capital
Market Watch
ANALYSIS AND
DISCUSSION
Actor related ecology
“who is Man behind the gun IFRS
Decision maker (actor) is not government but Board
of Indonesia accounting standards-KNPAI (HK)
Actor (HK) is Founding Father of Big 4 which
politically interact with IASB.
HK is single actor which has power to decide where
Indonesia accounting standard will be taken.
Actor not just lobbying accounting standards setter, but
he is a decision maker. So he does not have barriers to bring where accountiung standards directed.
Some strategies use by actor to smooth his desire to
move toward IFRS:
Seek legitimacy throught seminars, simposum and conference
embracing opponent
Political related ecology:
IFRS ADOPTION &
INTERNATIONAL
WHY IFRS?
Several transnational organizations has
resulted Indonesia trapped for adopting IFRS.
This study shown that IFAC
(International Federation on
Accountant), IOSCO, G-20 and WB has trapped Indonesia to adopt IFRS.
Each organization has ensnared
Through SMO (Statement of Membership)
7 on the International Financial Reporting Standards (IFRS), IFAC requires its
members to adopt IFRS.
As a member of IOSCO, Indonesia has an
obligation to cooperate in developing,
implementing and promoting international standards, including the agreement on
Membership in the G-20 resulted in
Indonesia should be subject to the agreement made organization. One
CONCLUSSION
This study reveals that the adoption of IFRS does
not driven by our accounting need BUT driven by international interest.
In politics related ecology, Indonesia's membership
in several international organizations, IFAC, IOSCO, and the G-20 have resulted in Indonesia approved the use of global accounting standards.
International organization is a public sector that affects principals in preparing the IASB standards. KAP Big Four is an influential member of the IFAC. Through its representation in the Board of Trustees, KAP Big Four is also the private sector affecting the IASB.
In actors related ecology, key actors IFRS adoption
TERIMA KASIH
IKATAN AKUNTAN INDONESIA KOMPARTEMEN AKUNTAN
PENDIDIK
Wilayah Jawa Timur
Grha IAI Jatim
Jl. Krukah Utara No. 64 - Surabaya 60245 Jawa Timur
website: www.iaijawatimur.com email: [email protected]
Tel (031) 5021125; Fax (031) 5034633
IAI Wilayah Jawa Timur
