Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, KnowledgeActors and Organizational Distance between themby theme Analysis Method
IFRS is an explicit knowledge and its transfer will follow a pattern of knowledge transfer. The purpose of this research Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method.
The present research was conducted qualitatively and in the first stage the data were collected through interviews with experts and in the second stage through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and the second stage consisted of university professors, financial managers, accountants and auditors. In the first stage, theme analysis was used to analyze the data. In the second stage, the validity of the Extraction results was confirmed using first-order exploratory and confirmatory factor analysis.results The results show that the actors of knowledge transfer are the sender, the tools of transfer and the receiver of knowledge.The content factors of knowledge, explicitness, ambiguity in comprehension and translation, complexity, dependence, comprehensiveness and practicality and functionality of knowledge have been identified. Finally, the factors of organizational distance, the existence of an independent liaison body and a transparent transfer contract were identified.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.