Incidencia de los atributos del profesional contable en la aplicación de las Normas Internacionales de Información Financiera (NIIF)

Abstract

By legal mandate in Ecuador, companies subject to the control of the Superintendency of Companies standardized their financial statements under the International Financial Reporting Standards (IFRS). While it is true, there are previous studies on the effects of the implementation of the rules, not yet attributed importance to the attributes that the professional accountant must have to adequately perform the transaction process of organizations subject to this legislation. In this context, the present study analyzes the relationship between the degree of education and experience of the accountants and the level of application of the proposed regulations. To a representative sample of accounting professionals in white goods trading companies of the city of Cuenca, surveys were conducted that allowed to determine the incidence of the variables experience, knowledge, level of training that define the attributes of the professional at the application level of IFRS. By using the Pearson chi-square test, the association of the proposed variables is confirmed, determining that the variable with the greatest significance is professional experience.