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Title:
The impact of IFRS on strategic decision-making : are companies indirectly controlled from external?
Authors:
ID
Häck, Nina
(
Author
)
Files:
https://journals.um.si/index.php/oe/sl/article/view/5723
Description: Prost dostop
RAZ_Hack_Nina_2025.pdf
(529,34 KB)
MD5: 48ABE5F505BE0B84522EDE25A0D8CA9D
Language:
English
Work type:
Scientific work
Typology:
1.01 - Original Scientific Article
Organization:
EPF - Faculty of Business and Economics
Abstract:
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.
Publication status:
Published
Publication version:
Version of Record
Publication date:
22.12.2025
Year of publishing:
2025
Number of pages:
str. 63-80
Numbering:
Vol. 71, no. 4
PID:
20.500.12556/DKUM-97485
UDC:
005.5:657
ISSN on article:
2385-8052
COBISS.SI-ID:
271485699
DOI:
10.2478/ngoe-2025-0024
Publication date in DKUM:
12.03.2026
Views:
172
Downloads:
7
Metadata:
Categories:
Misc.
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Record is a part of a journal
Title:
Naše gospodarstvo : revija za aktualna ekonomska in poslovna vprašanja
Publisher:
Ekonomsko-poslovna fakulteta
ISSN:
2385-8052
COBISS.SI-ID:
274517248
Licences
License:
CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:
http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:
The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Secondary language
Language:
Slovenian
Title:
Vpliv MSRP na strateško odločanje: ali so podjetja posredno nadzorovana od zunaj?
Keywords:
mednarodni računovodski standardi
,
poslovna strategija
,
dejavniki odločanja
Collection
This document is a part of these collections:
Naše gospodarstvo
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