{"id":"https://openalex.org/W2954066640","doi":"https://doi.org/10.5296/ajfa.v11i1.14678","title":"Assessment of the Adoption and Implementation of IFRS for Small and Medium Scale Entities (SMEs). \u201cA Study of Selected SMEs GA East of Ghana\u201d","display_name":"Assessment of the Adoption and Implementation of IFRS for Small and Medium Scale Entities (SMEs). \u201cA Study of Selected SMEs GA East of Ghana\u201d","publication_year":2019,"publication_date":"2019-06-04","ids":{"openalex":"https://openalex.org/W2954066640","doi":"https://doi.org/10.5296/ajfa.v11i1.14678","mag":"2954066640"},"language":"en","primary_location":{"id":"doi:10.5296/ajfa.v11i1.14678","doi":"https://doi.org/10.5296/ajfa.v11i1.14678","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ajfa.v11i1.14678","pdf_url":null,"source":{"id":"https://openalex.org/S2764774255","display_name":"Asian Journal of Finance & Accounting","issn_l":"1946-052X","issn":["1946-052X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Finance & Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.5296/ajfa.v11i1.14678","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035705141","display_name":"John Kwaku Mensah Mawutor","orcid":"https://orcid.org/0000-0001-9213-7394","observed_orcids":["https://orcid.org/0000-0001-9213-7394","https://orcid.org/0009-0008-4120-1294"]},"institutions":[{"id":"https://openalex.org/I7589121","display_name":"University of Professional Studies","ror":"https://ror.org/01w05wy86","country_code":"GH","type":"education","lineage":["https://openalex.org/I7589121"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"John Kwaku Mensah Mawutor","raw_affiliation_strings":["UNIVERSITY OF PROFESSIONAL STUDIES, ACCRA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITY OF PROFESSIONAL STUDIES, ACCRA","institution_ids":["https://openalex.org/I7589121"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076957098","display_name":"Siaw Wlliams","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7589121","display_name":"University of Professional Studies","ror":"https://ror.org/01w05wy86","country_code":"GH","type":"education","lineage":["https://openalex.org/I7589121"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Siaw Wlliams","raw_affiliation_strings":["University of Professional Studies, Accra (UPSA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Professional Studies, Accra (UPSA)","institution_ids":["https://openalex.org/I7589121"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080316591","display_name":"Mensah Anita Oduwaa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7589121","display_name":"University of Professional Studies","ror":"https://ror.org/01w05wy86","country_code":"GH","type":"education","lineage":["https://openalex.org/I7589121"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Mensah Anita Oduwaa","raw_affiliation_strings":["University of Professional Studies, Accra (UPSA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Professional Studies, Accra (UPSA)","institution_ids":["https://openalex.org/I7589121"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I7589121"],"apc_list":null,"apc_paid":null,"fwci":2.2534,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.88618442,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"1","first_page":"241","last_page":"241"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6166999936103821,"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":0.6166999936103821,"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":0.16500000655651093,"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":0.11540000140666962,"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-for-smes","display_name":"IFRS for SMEs","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.7310000061988831},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8679999709129333},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.6650000214576721},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.6019999980926514},{"id":"https://openalex.org/keywords/accounting-knowledge","display_name":"accounting knowledge","score":0.75},{"id":"https://openalex.org/keywords/madina","display_name":"Madina","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8269532918930054},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7278771996498108},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.5788446068763733},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.5105019807815552},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.5021438598632812},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.4965844750404358},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4870324730873108},{"id":"https://openalex.org/C200288055","wikidata":"https://www.wikidata.org/wiki/Q2621792","display_name":"Element (criminal law)","level":2,"score":0.4382777512073517},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.4273516833782196},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.40569037199020386},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3731260299682617},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17467725276947021},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13478192687034607},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5296/ajfa.v11i1.14678","doi":"https://doi.org/10.5296/ajfa.v11i1.14678","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ajfa.v11i1.14678","pdf_url":null,"source":{"id":"https://openalex.org/S2764774255","display_name":"Asian Journal of Finance & Accounting","issn_l":"1946-052X","issn":["1946-052X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Finance & Accounting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5296/ajfa.v11i1.14678","doi":"https://doi.org/10.5296/ajfa.v11i1.14678","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ajfa.v11i1.14678","pdf_url":null,"source":{"id":"https://openalex.org/S2764774255","display_name":"Asian Journal of Finance & Accounting","issn_l":"1946-052X","issn":["1946-052X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Finance & Accounting","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W624786697","https://openalex.org/W1515476919","https://openalex.org/W1596469162","https://openalex.org/W1960228123","https://openalex.org/W1985706307","https://openalex.org/W2014609774","https://openalex.org/W2021810375","https://openalex.org/W2031586824","https://openalex.org/W2040184346","https://openalex.org/W2058175916","https://openalex.org/W2083709648","https://openalex.org/W2085100070","https://openalex.org/W2092928232","https://openalex.org/W2109687513","https://openalex.org/W2121549690","https://openalex.org/W2122939290","https://openalex.org/W2127181637","https://openalex.org/W2151548819","https://openalex.org/W2158227188","https://openalex.org/W2161498670","https://openalex.org/W2164727630","https://openalex.org/W2185644541","https://openalex.org/W2188382715","https://openalex.org/W2263205463","https://openalex.org/W2339368561","https://openalex.org/W2469059587","https://openalex.org/W2510154757","https://openalex.org/W2775075497","https://openalex.org/W3123164123","https://openalex.org/W3210926591","https://openalex.org/W4206478322","https://openalex.org/W4247654128","https://openalex.org/W6885000231"],"related_works":["https://openalex.org/W7124338925","https://openalex.org/W4321479928","https://openalex.org/W2626167873","https://openalex.org/W4410244309","https://openalex.org/W4402300720","https://openalex.org/W4417505731","https://openalex.org/W4389795976","https://openalex.org/W7172499868","https://openalex.org/W4416697956","https://openalex.org/W2151548819"],"abstract_inverted_index":{"The":[0,30,80,110,132],"IFRS":[1,39,129],"for":[2,8,40,130],"SMEs":[3,41],"is":[4],"an":[5],"important":[6],"element":[7],"attaining":[9],"competitive":[10,24],"advantage,":[11],"attracting":[12],"investors":[13],"and":[14,35,52,55,60,62,104,118,140],"gaining":[15],"access":[16],"to":[17,76,96,158],"financial":[18],"assistance":[19],"in":[20,44,121],"today\u2019s":[21],"world":[22],"of":[23,27,38,71,116,146],"business":[25],"irrespective":[26],"their":[28],"size.":[29],"study":[31,81,111,133],"assessed":[32],"the":[33,50,69,72,78,98,107,128,147,156],"adoption":[34,51],"implementation":[36,53],"challenges":[37],"among":[42],"SMES":[43],"GA":[45],"East":[46],"(Madina).":[47],"To":[48],"assess":[49],"benefits":[54],"challenges,":[56],"a":[57],"qualitative":[58],"research":[59],"conceptual":[61],"theoretical":[63],"framework":[64],"was":[65],"developed.":[66],"These":[67],"guided":[68],"design":[70],"data":[73,84],"collection":[74],"instrument":[75],"suit":[77],"research.":[79],"collected":[82,101],"primary":[83],"by":[85],"conducting":[86],"interviews":[87],"on":[88,155],"20":[89],"respondents.":[90],"Purposive":[91],"sampling":[92],"techniques":[93],"were":[94,144],"used":[95],"select":[97],"firms.":[99],"Data":[100],"as":[102],"transcribed":[103],"coded":[105],"into":[106],"Nvivo":[108],"software.":[109],"revealed":[112,135],"that,":[113],"about":[114,127],"60%":[115],"Small":[117],"medium":[119],"entities":[120],"Madina":[122],"do":[123],"not":[124],"have":[125],"knowledge":[126,154],"SMEs.":[131],"further":[134],"that":[136,149],"meeting":[137],"regulatory":[138],"requirements":[139],"avoiding":[141],"noncompliance":[142],"cost":[143],"some":[145],"factors":[148],"necessitated":[150],"firms":[151],"with":[152],"little":[153],"standard":[157],"adopt":[159],"it.":[160]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-07-12T00:00:00"}