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Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania

Author

Listed:
  • Bogdan Oana

    (Ph.D., Research assistant, Faculty of Economics and Business Administration, Timisoara)

  • Mateş Dorel

    (Professor, Faculty of Economics and Business Administration, Timisoara)

  • Domil Aura Emanuela

    (Associate Professor, Faculty of Economics and Business Administration, Timisoara)

  • Puşcaş Marina Adriana

    („Vasile Goldiş” Western University of Arad)

  • Puşcaş Ancuţa

    (University „1 Decembrie 1918” of Alba Iulia)

  • Teşu Ramona

    (Chartered accountant)

Abstract

Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity.

Suggested Citation

  • Bogdan Oana & Mateş Dorel & Domil Aura Emanuela & Puşcaş Marina Adriana & Puşcaş Ancuţa & Teşu Ramona, 2017. "Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(4), pages 26-36, December.
    • Handle: RePEc:vrs:suvges:v:27:y:2017:i:4:p:26-36:n:3
    DOI: 10.1515/sues-2017-0015
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    References listed on IDEAS

    as
    1. Marius Deac, 2013. "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 89-98.
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    More about this item

    Keywords

    IFRS; benefits; costs; correlations; Pearson;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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