{"id":"https://openalex.org/W2346249388","doi":"https://doi.org/10.19030/jabr.v32i3.9646","title":"Obstacles To The Adoption Of The IAS/IFRS In Tunisia","display_name":"Obstacles To The Adoption Of The IAS/IFRS In Tunisia","publication_year":2016,"publication_date":"2016-05-02","ids":{"openalex":"https://openalex.org/W2346249388","doi":"https://doi.org/10.19030/jabr.v32i3.9646","mag":"2346249388"},"language":"en","primary_location":{"id":"doi:10.19030/jabr.v32i3.9646","doi":"https://doi.org/10.19030/jabr.v32i3.9646","is_oa":true,"landing_page_url":"https://doi.org/10.19030/jabr.v32i3.9646","pdf_url":"https://clutejournals.com/index.php/JABR/article/download/9646/9739","source":{"id":"https://openalex.org/S2764593888","display_name":"Journal of Applied Business Research (JABR)","issn_l":"0892-7626","issn":["0892-7626","2157-8834"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business Research (JABR)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://clutejournals.com/index.php/JABR/article/download/9646/9739","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058401434","display_name":"Salem Lotfi Boumediene","orcid":"https://orcid.org/0000-0003-0048-5434","observed_orcids":["https://orcid.org/0000-0003-0048-5434"]},"institutions":[{"id":"https://openalex.org/I193198326","display_name":"Montana State University Billings","ror":"https://ror.org/01tj58m37","country_code":"US","type":"education","lineage":["https://openalex.org/I193198326","https://openalex.org/I4210126032"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Salem Lotfi Boumediene","raw_affiliation_strings":["Montana State University, Billings"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Montana State University, Billings","institution_ids":["https://openalex.org/I193198326"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046197210","display_name":"Ridha Zarrouk","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83259278","display_name":"Manouba University","ror":"https://ror.org/0503ejf32","country_code":"TN","type":"education","lineage":["https://openalex.org/I83259278"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Ridha Zarrouk","raw_affiliation_strings":["University of Manouba"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Manouba","institution_ids":["https://openalex.org/I83259278"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081857918","display_name":"Ines Tanazefti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83259278","display_name":"Manouba University","ror":"https://ror.org/0503ejf32","country_code":"TN","type":"education","lineage":["https://openalex.org/I83259278"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Ines Tanazefti","raw_affiliation_strings":["University of Manouba"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Manouba","institution_ids":["https://openalex.org/I83259278"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.7497,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.9668097,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"32","issue":"3","first_page":"621","last_page":"636"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8306000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8306000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.15299999713897705,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00800000037997961,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9399999976158142},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8119999766349792},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.5590000152587891},{"id":"https://openalex.org/keywords/tunisia","display_name":"Tunisia","score":0.6389999985694885},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.7129999995231628},{"id":"https://openalex.org/keywords/deferred-tax","display_name":"deferred tax","score":0.8420000076293945},{"id":"https://openalex.org/keywords/actuarial-methods","display_name":"actuarial methods","score":0.9340000152587891},{"id":"https://openalex.org/keywords/ias-19","display_name":"IAS 19","score":0.8130000233650208},{"id":"https://openalex.org/keywords/ias-36","display_name":"IAS 36","score":0.9990000128746033},{"id":"https://openalex.org/keywords/ifrs-4","display_name":"IFRS 4","score":0.9959999918937683},{"id":"https://openalex.org/keywords/implementation-costs","display_name":"implementation costs","score":0.7419999837875366},{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.8629999756813049}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.771499514579773},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.691990852355957},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6281583905220032},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5775495767593384},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5063735246658325},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4677242040634155},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.45472681522369385},{"id":"https://openalex.org/C2778572836","wikidata":"https://www.wikidata.org/wiki/Q380933","display_name":"Space (punctuation)","level":2,"score":0.45107266306877136},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4449827969074249},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3356306552886963},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29762619733810425},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.19030/jabr.v32i3.9646","doi":"https://doi.org/10.19030/jabr.v32i3.9646","is_oa":true,"landing_page_url":"https://doi.org/10.19030/jabr.v32i3.9646","pdf_url":"https://clutejournals.com/index.php/JABR/article/download/9646/9739","source":{"id":"https://openalex.org/S2764593888","display_name":"Journal of Applied Business Research (JABR)","issn_l":"0892-7626","issn":["0892-7626","2157-8834"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business Research (JABR)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.19030/jabr.v32i3.9646","doi":"https://doi.org/10.19030/jabr.v32i3.9646","is_oa":true,"landing_page_url":"https://doi.org/10.19030/jabr.v32i3.9646","pdf_url":"https://clutejournals.com/index.php/JABR/article/download/9646/9739","source":{"id":"https://openalex.org/S2764593888","display_name":"Journal of Applied Business Research (JABR)","issn_l":"0892-7626","issn":["0892-7626","2157-8834"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business Research (JABR)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2346249388.pdf","grobid_xml":"https://content.openalex.org/works/W2346249388.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W14511291","https://openalex.org/W1545970450","https://openalex.org/W1593594222","https://openalex.org/W1830478544","https://openalex.org/W1964338157","https://openalex.org/W1972861779","https://openalex.org/W1973854739","https://openalex.org/W1979998886","https://openalex.org/W2000791920","https://openalex.org/W2012833589","https://openalex.org/W2023048660","https://openalex.org/W2029125978","https://openalex.org/W2033415610","https://openalex.org/W2068722841","https://openalex.org/W2107555317","https://openalex.org/W3123491384","https://openalex.org/W4302562275","https://openalex.org/W4312351114","https://openalex.org/W7038793604"],"related_works":["https://openalex.org/W2466740217","https://openalex.org/W4231630226","https://openalex.org/W7111138112","https://openalex.org/W7110792622","https://openalex.org/W2572282363","https://openalex.org/W7166685643","https://openalex.org/W7110920397","https://openalex.org/W2155820122","https://openalex.org/W3011608677","https://openalex.org/W2739517248"],"abstract_inverted_index":{"To":[0],"guarantee":[1],"the":[2,24,28,40,49,64,73,89,93,98,102,112,148,151,167,170,174,177,183,196,202,210,222,233,240,245,256,263,270,274,277,281,286,293,296,301,310,329,332,336,341,358,364,367,371,377,384,391],"production":[3],"of":[4,18,30,51,150,161,180,186,190,199,204,216,247,265,335,351,360,366],"financial":[5,25,74,79,94,103,283,319],"information":[6,104],"that":[7,101,195,244,258,315,376],"is":[8,155,357],"useful":[9],"for":[10,232,363,370],"economic":[11,42,237,372,393],"decision-making,":[12],"most":[13,211,287],"countries":[14],"have":[15,119],"a":[16,31,69,83,121,125,131,158,348],"set":[17],"accounting":[19,33,66,114,175,298,338],"standard":[20],"used":[21],"in":[22,39,54,218,290,322],"preparing":[23],"statements.":[26],"Indeed,":[27],"use":[29],"common":[32],"language":[34],"by":[35,157],"all":[36],"companies":[37,316],"operating":[38],"same":[41],"space":[43,57],"allows":[44],"different":[45],"users":[46],"to":[47,71,82,110,123,130,147,166,214,221,269,347,387],"monitor":[48],"activities":[50],"these":[52],"entities":[53],"time":[55],"and":[56,76,96,127,137,163,173,182,201,206,236,252,280,300,340,380,383],"and,":[58],"therefore,":[59],"take":[60],"reasonable":[61],"decisions.":[62],"Thereby,":[63],"international":[65,113,302],"standards":[67,115,257],"are":[68,209,255,285,304,343,390],"necessary":[70],"clarify":[72],"disclosure":[75],"make":[77],"reading":[78],"statements":[80,320],"conform":[81],"single":[84],"repository":[85],"easier.":[86],"This":[87],"strengthens":[88],"investor\u2019s":[90],"confidence,":[91],"stimulates":[92],"market":[95],"ensures":[97],"best":[99],"qualities":[100],"should":[105],"be":[106],"endowed.":[107],"In":[108,272,327,353],"deciding":[109],"adopt":[111],"IAS/IFRS,":[116],"Tunisian":[117,152,297,337],"authorities":[118],"launched":[120],"challenge":[122],"prompt":[124],"fast":[126],"adequate":[128],"transition":[129],"new":[132],"accounting,":[133,234,241],"financial,":[134],"informational,":[135],"organizational":[136],"internal":[138],"control":[139],"systems.":[140],"However,":[141],"this":[142],"presents":[143],"some":[144],"obstacles":[145,213],"related":[146,386],"nature":[149],"economy":[153],"which":[154],"characterized":[156],"strong":[159],"presence":[160],"small":[162],"medium":[164],"companies,":[165],"differences":[168,294,330],"between":[169,295,331],"tax":[171,235,311,325,333,361],"system":[172,299,303,339],"system,":[176],"conservative":[178,197],"attitude":[179,198],"leaders":[181],"high":[184],"concentration":[185],"ownership.":[187],"The":[188],"results":[189],"our":[191,230],"research":[192],"analysis":[193,231],"shows":[194],"managers":[200],"lack":[203],"dynamic":[205],"efficient":[207],"markets":[208],"important":[212,307],"adoption":[215,350,365,379],"IAS/IFRS":[217,342],"Tunisia":[219],"according":[220,268],"Tunisians":[223],"Certified":[224],"Public":[225],"Accountants":[226],"TCPAs).":[227],"We":[228],"detailed":[229],"obstacles.":[238,394],"For":[239],"we":[242,313,374],"found":[243,314,375],"application":[246],"IAS":[248,250],"19,":[249],"36":[251],"IFRS":[253],"4":[254],"cause":[259],"more":[260],"problems":[261],"at":[262],"moment":[264],"their":[266,318,388],"implementation":[267,381],"TCPAs.":[271],"addition,":[273,354],"deferred":[275],"tax,":[276],"actuarial":[278],"method":[279],"treatment":[282],"instruments":[284],"complex":[288],"treatments":[289],"IAS/IFRS.":[291,368],"Finally,":[292,369],"undoubtedly":[305,344],"an":[306,345],"obstacle.":[308],"Concerning":[309],"obstacles,":[312,373],"prepare":[317],"first":[321],"accordance":[323],"with":[324],"rules.":[326],"fact,":[328],"rules":[334],"obstacle":[346,356],"better":[349],"them.":[352],"another":[355],"readiness":[359],"administration":[362],"IAS/IFRS\u2019":[378],"costs":[382,385],"enforcement":[389],"main":[392]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
