{"id":"https://openalex.org/W7225664365","doi":"https://doi.org/10.5281/zenodo.24082588","title":"Bridging International Financial Reporting Standards and Emerging Market Realities: A Practical Framework for Accounting Education and Implementation","display_name":"Bridging International Financial Reporting Standards and Emerging Market Realities: A Practical Framework for Accounting Education and Implementation","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225664365","doi":"https://doi.org/10.5281/zenodo.24082588"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24082588","doi":"https://doi.org/10.5281/zenodo.24082588","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24082588","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24082588","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161351071","display_name":"FREDRICK ONWUBOLU","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"ONWUBOLU, FREDRICK","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5161351071"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6865000128746033,"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":0.6865000128746033,"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/T12378","display_name":"Accounting Education and Careers","score":0.17910000681877136,"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":0.09459999948740005,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.9810000061988831},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.7170000076293945},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.8220000267028809},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.9240000247955322},{"id":"https://openalex.org/keywords/ias-1","display_name":"IAS 1","score":0.7400000095367432},{"id":"https://openalex.org/keywords/ias-7","display_name":"IAS 7","score":0.925000011920929},{"id":"https://openalex.org/keywords/ifrs-15","display_name":"IFRS 15","score":0.9869999885559082},{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"revenue recognition","score":0.7210000157356262},{"id":"https://openalex.org/keywords/financial-statement-presentation","display_name":"financial statement presentation","score":0.8080000281333923},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.9559999704360962},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.847000002861023},{"id":"https://openalex.org/keywords/accounting-compliance","display_name":"accounting compliance","score":0.6539999842643738},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8579999804496765},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8629999756813049},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.656000018119812}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7426999807357788},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7200999855995178},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6797999739646912},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.6323999762535095},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5504000186920166},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5475999712944031},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5443999767303467},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5187000036239624},{"id":"https://openalex.org/C174348530","wikidata":"https://www.wikidata.org/wiki/Q188635","display_name":"Bridging (networking)","level":2,"score":0.41760000586509705},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.3779999911785126},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.36329999566078186},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.33410000801086426},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.32339999079704285},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.32109999656677246},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.30059999227523804},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3000999987125397},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.2896000146865845},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.28839999437332153},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2879999876022339},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.27489998936653137},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.2741999924182892},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.2549999952316284}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24082588","doi":"https://doi.org/10.5281/zenodo.24082588","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24082588","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.24082589","doi":"https://doi.org/10.5281/zenodo.24082589","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24082589","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24082588","doi":"https://doi.org/10.5281/zenodo.24082588","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24082588","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.4156000018119812}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2477968282","https://openalex.org/W7119537708","https://openalex.org/W7215147369","https://openalex.org/W4412873606","https://openalex.org/W2995979075","https://openalex.org/W2789020415","https://openalex.org/W73313970","https://openalex.org/W2325328423","https://openalex.org/W218553086","https://openalex.org/W3120073280"],"abstract_inverted_index":{"The":[0],"global":[1],"adoption":[2],"of":[3,58,63],"International":[4],"Financial":[5,59,109],"Reporting":[6],"Standards":[7],"(IFRS)":[8],"aims":[9],"to":[10,48],"provide":[11],"highquality,":[12],"transparent,":[13],"and":[14,25,44,66,74,85,102],"comparable":[15],"financial":[16,104],"information":[17],"across":[18],"capital":[19],"markets.":[20],"However,":[21],"inemerging":[22],"markets,":[23],"practitioners":[24],"students":[26],"frequently":[27],"encounter":[28],"significant":[29],"friction":[30],"whentranslating":[31],"abstract":[32],"accounting":[33,76],"standards":[34,53],"into":[35],"real-world":[36],"commercial":[37],"workflows.This":[38],"paper":[39],"presents":[40],"an":[41],"applied":[42],"instructional":[43],"implementation":[45],"framework":[46],"designed":[47],"bridgethe":[49],"gap":[50],"between":[51,82],"theoretical":[52],"specifically":[54],"IAS":[55,112,114],"1":[56],"(Presentation":[57],"Statements),IAS":[60],"7":[61],"(Statement":[62],"Cash":[64],"Flows),":[65],"IFRS":[67,116],"15":[68],"(Revenue":[69],"from":[70],"Contracts":[71],"with":[72],"Customers)":[73],"dailyenterprise":[75],"execution.":[77],"By":[78],"examining":[79],"the":[80],"alignment":[81],"regulatory":[83],"reportingcriteria":[84],"enterprise":[86],"resource":[87],"planning":[88],"software":[89],"setups,":[90],"this":[91],"study":[92],"outlines":[93],"a":[94],"methodology":[95],"forreducing":[96],"compliance":[97],"risk,":[98],"strengthening":[99],"internal":[100],"controls,":[101],"improving":[103],"reportingquality":[105],"in":[106],"developing":[107],"economies.Keywords:":[108],"Reporting,":[110],"IFRS,":[111],"1,":[113],"7,":[115],"15,":[117],"Enterprise":[118],"Accounting,":[119],"Compliance,":[120],"EmergingMarket":[121]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}