Forthcoming Articles

International Journal of Economics and Accounting

International Journal of Economics and Accounting (IJEA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Economics and Accounting (One paper in press)

Regular Issues

  • Transitioning to global accounting regulations: understanding IFRS for SMEs adoption in former Soviet bloc countries   Order a copy of this article
    by Xiaoxiao Song, Madeline Trimble 
    Abstract: This study investigates why fewer than half of former Soviet bloc countries (FSBCs) have adopted IFRS for SMEs to support their private sectors. Despite a shared socialist legacy, FSBCs have followed divergent post-transition trajectories, creating an informative setting for examining adoption determinants in emerging economies with large private markets. Drawing on institutional theory, we analyse coercive, mimetic, and normative pressures across 14 FSBCs from 1999 to 2018. Coercive pressures play opposing roles: reliance on international financial institutions encourages adoption, while EU-related regulatory alignment discourages it. Mimetic pressures matter as well, with countries with more open business environments and stronger regional trade integration being more likely to adopt. Normative pressures operate through regulatory feasibility rather than professional sophistication, with lower education levels and less language dispersion associated with adoption. The study highlights the importance of institutional context and competing regulatory logics in shaping the adoption of IFRS by SMEs and offers insights for international standard-setters and policymakers in transition economies.
    Keywords: accounting; regulation; financial reporting; international accounting; institutional theory; IFRS for SME; former Soviet bloc countries; FSBCs.
    DOI: 10.1504/IJEA.2026.10079448
     

 

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