20.500.12556/DKUM-97485 The impact of IFRS on strategic decision-making are companies indirectly controlled from external? Vpliv MSRP na strateško odločanje: ali so podjetja posredno nadzorovana od zunaj? Publicly listed companies in Europe are required to prepare consolidated financial reports in accordance with International Financial Reporting Standards (IFRS), providing a common framework that reduces the costs of international capital procurement. This study examines whether IFRS influence corporate strategic decisions or function as guiding frameworks rather than instruments of external control. A literature review identified five strategically relevant IFRS standards, complemented by structured interviews with six Austrian experts from the industrial and auditing sectors. Findings indicate that leading companies actively integrate IFRS into their strategic planning to guide financial reporting and stakeholder communication. At the same time, the standards are primarily regarded as recommendations that allow for interpretive flexibility and discretionary decision-making. The findings are not statistically representative of the Austrian market because the study aims to provide analytical and theoretical insights rather than generalisable results. The results highlight the influence of IFRS on strategy without constraining corporate autonomy, bridging accounting regulation and corporate decision-making. mednarodni računovodski standardi poslovna strategija dejavniki odločanja true false true Angleški jezik Slovenski jezik Znanstveno delo 2026-03-12 15:06:51 2026-03-12 15:06:51 2026-03-13 03:13:38 0000-00-00 00:00:00 2025 0 0 str. 63-80 no. 4 Vol. 71 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2025-12-22 005.5:657 271485699 10.2478/ngoe-2025-0024 2385-8052 https://journals.um.si/index.php/oe/sl/article/view/5723 Prost dostop 1 bc60e6fb-1e1c-11f1-b92a-00155d580e1a https://dk.um.si/Dokument.php?lang=slv&id=204465 RAZ_Hack_Nina_2025.pdf RAZ_Hack_Nina_2025.pdf 1 48ABE5F505BE0B84522EDE25A0D8CA9D 8cc22c041ad36127adaddc035b6bb67c285c519a2e1180e4da3798007dd29613 d4dfafa2-1e1c-11f1-b92a-00155d580e1a https://dk.um.si/Dokument.php?lang=slv&id=204466 Ekonomsko-poslovna fakulteta Naše gospodarstvo 0 0 0