The impact of IFRS on strategic decision-making : are companies indirectly controlled from external?

Häck, Nina

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Naslov:	The impact of IFRS on strategic decision-making : are companies indirectly controlled from external?
Avtorji:	ID Häck, Nina (Avtor)
Datoteke:	https://journals.um.si/index.php/oe/sl/article/view/5723 Opis: Prost dostop RAZ_Hack_Nina_2025.pdf (529,34 KB) MD5: 48ABE5F505BE0B84522EDE25A0D8CA9D
Jezik:	Angleški jezik
Vrsta gradiva:	Znanstveno delo
Tipologija:	1.01 - Izvirni znanstveni članek
Organizacija:	EPF - Ekonomsko-poslovna fakulteta
Opis:	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.
Status publikacije:	Objavljeno
Verzija publikacije:	Objavljena publikacija
Datum objave:	22.12.2025
Leto izida:	2025
Št. strani:	str. 63-80
Številčenje:	Vol. 71, no. 4
PID:	20.500.12556/DKUM-97485
UDK:	005.5:657
COBISS.SI-ID:	271485699
DOI:	10.2478/ngoe-2025-0024
ISSN pri članku:	2385-8052
Datum objave v DKUM:	12.03.2026
Število ogledov:	170
Število prenosov:	7
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Področja:	Ostalo
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Gradivo je del revije

Naslov:	Naše gospodarstvo : revija za aktualna ekonomska in poslovna vprašanja
Založnik:	Ekonomsko-poslovna fakulteta
ISSN:	2385-8052
COBISS.SI-ID:	274517248

Licence

Licenca:	CC BY-NC-ND 4.0, Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 Mednarodna

Povezava:	http://creativecommons.org/licenses/by-nc-nd/4.0/deed.sl
Opis:	Najbolj omejujoča licenca Creative Commons. Uporabniki lahko prenesejo in delijo delo v nekomercialne namene in ga ne smejo uporabiti za nobene druge namene.

Sekundarni jezik

Jezik:	Slovenski jezik
Naslov:	Vpliv MSRP na strateško odločanje: ali so podjetja posredno nadzorovana od zunaj?
Ključne besede:	mednarodni računovodski standardi, poslovna strategija, dejavniki odločanja

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