{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,7,9]],"date-time":"2025-07-09T22:56:04Z","timestamp":1752101764044},"reference-count":26,"publisher":"FapUNIFESP (SciELO)","issue":"68","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab. finan\u00e7."],"published-print":{"date-parts":[[2015,8]]},"abstract":"<jats:p>&lt;p&gt;The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing\/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled \"Financial Instruments - Recognition and Measurement\", by the International Financial Reporting Standard (IFRS) 9, on its turn entitled \"Financial Instruments\". Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and\/or standard-setting agencies and the professional associations related to accounting.&lt;\/p&gt;<\/jats:p>","DOI":"10.1590\/1808-057x201500530","type":"journal-article","created":{"date-parts":[[2015,8,12]],"date-time":"2015-08-12T23:39:41Z","timestamp":1439422781000},"page":"181-194","source":"Crossref","is-referenced-by-count":2,"title":["An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39"],"prefix":"10.1590","volume":"26","author":[{"given":"Cl\u00e1udia Daniela Ferreira da Mota","family":"Carvalho","sequence":"first","affiliation":[{"name":"Instituto Polit\u00e9cnico de Lisboa,  Portugal"}]},{"given":"F\u00e1bio Henrique Ferreira de","family":"Albuquerque","sequence":"additional","affiliation":[{"name":"Instituto Polit\u00e9cnico de Lisboa,  Portugal"}]},{"given":"Joaqu\u00edn Texeira","family":"Quir\u00f3s","sequence":"additional","affiliation":[{"name":"Universidade Aut\u00f4noma de Lisboa,  Portugal"}]},{"given":"Maria do Ros\u00e1rio Fernandes","family":"Justino","sequence":"additional","affiliation":[{"name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Lisboa,  Portugal"}]}],"member":"530","reference":[{"key":"ref1","first-page":"23, 98","article-title":"The SEC's proposed IFRS roadmap: an analysis of comment letters using content analysis and textual software","volume":"Auditing and Taxation","author":"Adhikari A","year":"2014","journal-title":"Journal of International Accounting"},{"key":"ref2","series-title":"International accounting standards for SME's: an exploratory study (working paper)","author":"Anacoreta L","year":"2005"},{"key":"ref3","author":"Carmo C.","year":"2011"},{"issue":"57","key":"ref4","doi-asserted-by":"crossref","first-page":"242","DOI":"10.1590\/S1519-70772011000300002","article-title":"Converg\u00eancia de fato ou de direito? A influ\u00eancia do sistema jur\u00eddico na aceita\u00e7\u00e3o das normas internacionais para pequenas e m\u00e9dias empresas","volume":"22","author":"Carmo C","year":"2011","journal-title":"Revista Contabilidade Financeira"},{"key":"ref5","doi-asserted-by":"crossref","first-page":"97","DOI":"10.1016\/j.adiac.2010.03.002","article-title":"Issues affecting the development of an international accounting standard on financial instruments","volume":"26","author":"Chatham M","year":"2010","journal-title":"Advances in Accounting"},{"key":"ref6","doi-asserted-by":"crossref","first-page":"76","DOI":"10.1016\/j.accfor.2008.11.003","article-title":"Powerful players: how constituents captured the setting of IFRS 6, an accounting standard for the extractive industries","volume":"34","author":"Cortese S","year":"2010","journal-title":"Accounting Forum"},{"key":"ref7","first-page":"32, 29","article-title":"User's participation in the accounting standard-setting process: a theory-building study","volume":"Organizations and Society","author":"Durocher S","year":"2007","journal-title":"Accounting"},{"key":"ref8","doi-asserted-by":"crossref","first-page":"103","DOI":"10.1016\/j.bar.2010.02.003","article-title":"The IASB standard-setting process: participation and perceptions of financial statement users","volume":"42","author":"Georgiou G","year":"2010","journal-title":"The British Accounting Review"},{"issue":"4","key":"ref9","doi-asserted-by":"crossref","first-page":"655","DOI":"10.1080\/09638180.2012.701796","article-title":"Lobbying on accounting standards: evidence from IFRS 2 on share-based payments","volume":"21","author":"Giner B","year":"2012","journal-title":"European Accounting Review"},{"key":"ref10","first-page":"46","article-title":"Harmoniza\u00e7\u00e3o contabil\u00edstica internacional: tend\u00eancias internacionais","volume":"43","author":"Guerreiro M","year":"2008","journal-title":"Revista Auditores e Revisores"},{"key":"ref11","series-title":"Culture's consequences: international differences in work-related values","author":"Hofstede G","year":"1980"},{"key":"ref12","doi-asserted-by":"crossref","first-page":"134","DOI":"10.1016\/j.adiac.2013.03.005","article-title":"A content analysis of the comment letters to the FASB and IASB: accounting for contingencies","volume":"29","author":"Holder A","year":"2013","journal-title":"Advances in Accounting"},{"issue":"9","key":"ref13","first-page":"23","article-title":"Stakeholder's participation in the development of the new accounting rules regarding the impairment of financial assets","volume":"2","author":"Huian M","year":"2013","journal-title":"Business Management Dynamics"},{"key":"ref14","series-title":"Constitution","year":"2009"},{"key":"ref15","series-title":"Constitution","year":"2013"},{"key":"ref16","series-title":"International accounting: standards, regulations and financial reporting","first-page":"1","volume-title":"Lobbing towards a global standard setter - do national characteristics matter? An analysis of the comment letters written to the IASB.","author":"Jorissen A","year":"2006"},{"key":"ref17","first-page":"99","article-title":"A multi-issue\/multi-period analysis of the geographic diversity of IASB comment letter participation","volume":"10","author":"Larson R","year":"2013","journal-title":"Routledge"},{"issue":"2","key":"ref18","doi-asserted-by":"crossref","first-page":"97","DOI":"10.2308\/jiar-10082","article-title":"Academics and the development of IFRS: an invitation to participate","volume":"10","author":"Larson R","year":"2011","journal-title":"Journal of International Accounting Research"},{"key":"ref19","series-title":"Comparative international accounting (9a ed","author":"Nobes C","year":"2006"},{"issue":"2","key":"ref20","doi-asserted-by":"crossref","first-page":"211","DOI":"10.1080\/17449480.2011.621672","article-title":"Corporate lobbying in private accounting standard setting: does the IASB have to reckon with national differences?","volume":"8","author":"Orens R","year":"2011","journal-title":"Accounting in Europe"},{"issue":"1","key":"ref21","first-page":"1","article-title":"An examination of comment letters filed in the U","volume":"35","author":"Saemann G","year":"1999","journal-title":"S. financial accounting standard-setting process by institutional interest groups. Abacus"},{"issue":"3","key":"ref22","first-page":"92","article-title":"The academic community's participation in standard setting: submission of comment letters on SFAS nos. 1-117","volume":"10","author":"Tandy P","year":"1996","journal-title":"Accounting Horizons"},{"key":"ref23","series-title":"Basic content analysis (2a ed","author":"Weber R","year":"1990"},{"key":"ref24","doi-asserted-by":"crossref","first-page":"53","DOI":"10.1016\/S1052-0457(06)19003-7","article-title":"A content analysis of the comprehensive income exposure draft comment letters","volume":"19","author":"Yen A","year":"2007","journal-title":"Research in Accounting Regulation"},{"key":"ref25","series-title":"Comparative international accounting: political lobbying on accounting standards - national and international experience","author":"Zeff S","year":"2006"},{"key":"ref26","series-title":"Lobbying on accounting standard setting in a parliamentary environment: a qualitative approach (HHL Working Paper n. 94)","author":"Z\u00fclch H","year":"2010"}],"container-title":["Revista Contabilidade &amp; Finan\u00e7as"],"original-title":[],"link":[{"URL":"http:\/\/www.scielo.br\/pdf\/rcf\/v26n68\/1519-7077-rcf-26-68-00181.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2018,8,15]],"date-time":"2018-08-15T15:40:49Z","timestamp":1534347649000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.scielo.br\/scielo.php?script=sci_arttext&pid=S1519-70772015000200181&lng=en&tlng=en"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2015,8]]},"references-count":26,"journal-issue":{"issue":"68","published-print":{"date-parts":[[2015,8]]}},"alternative-id":["S1519-70772015000200181"],"URL":"https:\/\/doi.org\/10.1590\/1808-057x201500530","relation":{},"ISSN":["1519-7077"],"issn-type":[{"value":"1519-7077","type":"electronic"}],"subject":[],"published":{"date-parts":[[2015,8]]}}}