ISSN 2394-5125
 

Research Article 


DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD).

Abstract
At present we are continuing an intense conversion due to the convergence of vital powers and dominant movements that are restructuring businesses, dynamic new expertise, fluctuating needs of talent, and varying in human culture. It is therefore, decisive to developing behavioral model to analyse Behavioral aspects of IFRS Implementation in respect to Kenya and India. IFRS are deliberated to fetch uniformity to accounting philosophy, practices and statements, and to assist corporates and stakeholders to understand economic analyses and sentences. The IFRS Foundation arrays the criteria to bring transparency, accountability and effectiveness to monetary markets all over the world. Therefore, there is need to measure IFRS and effects on accounting as well as reporting of global corporate sector which has not been explored by many researchers. Further, measuring most influential factor for IFRS adoption and measuring satisfaction with the Benefits of Current Adoption of IFRS, Benefits and problem faced by the working professionals with the Current Implementation of IFRS in their corporation has not been given weightage in the previous studies. Thus we have studied behavioral factors of IFRS implementation.

Key words: IFRS, Behavioral Model, Financial reporting (FR), Financial statement (FS) Accounting standards (AS), Accounting Practices, India, Kenya.


 
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How to Cite this Article
Pubmed Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. JCR. 2020; 7(19): 5159-5169. doi:10.31838/jcr.07.19.609


Web Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. http://www.jcreview.com/?mno=129102 [Access: September 14, 2020]. doi:10.31838/jcr.07.19.609


AMA (American Medical Association) Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. JCR. 2020; 7(19): 5159-5169. doi:10.31838/jcr.07.19.609



Vancouver/ICMJE Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. JCR. (2020), [cited September 14, 2020]; 7(19): 5159-5169. doi:10.31838/jcr.07.19.609



Harvard Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD) (2020) DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. JCR, 7 (19), 5159-5169. doi:10.31838/jcr.07.19.609



Turabian Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). 2020. DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. Journal of Critical Reviews, 7 (19), 5159-5169. doi:10.31838/jcr.07.19.609



Chicago Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). "DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA." Journal of Critical Reviews 7 (2020), 5159-5169. doi:10.31838/jcr.07.19.609



MLA (The Modern Language Association) Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD). "DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA." Journal of Critical Reviews 7.19 (2020), 5159-5169. Print. doi:10.31838/jcr.07.19.609



APA (American Psychological Association) Style

Enock M. Maina, Vineet Chouhan (PhD), Shubham Goswami (PhD) (2020) DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA. Journal of Critical Reviews, 7 (19), 5159-5169. doi:10.31838/jcr.07.19.609