Resistance to change in the processes of implementation of international accounting standards

Abstract

This article aims to analyze the resistance to  

change in the process of implementation of IFRS in  the background of employees and retirees of the  Entities of the Social security of Córdoba, which was  theoretically based on international financial reporting  standards and the theoretical contributions in the field  of resistance to change. On the other hand, it is  framed in the qualitative methodology through the  deductive, under the type of descriptive study method  and was carried out under a non-transactional,  experimental design and field. Likewise, the facts  were studied from January/2018 to February/2018,  through the application of a questionnaire with scale  Likert type (validated 3 experts) to measure the  resistance to change in the process of implementation  of IFRS and was directed to the members of the  Committee of implementation of IFRS in the entity.  Descriptive statistics was used for the analysis of  data, and the following conclusions were obtained:  accounting convergence processes lack elements that  can reduce resistance to the change of system of  accounting standards International, this resistance is  evident in the lack of clear objectives in terms of the  process of convergence, lack of a specific  methodology, low budgetary and financial allocation  for the implementation of the activities related to the  process of conversion, little communication in  organizational communication lines and difficulties in  the remuneration and compensation.