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This study examines the dynamics of the implementation of IFRS in Indonesia and challengesfaced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,observations, and documentary analysis were used during data collection processes. The resultswere then cross-examined through triangulation. More specifically, this study attempts to identifyproblems arised during the implementation and the responses of the stakeholders. The authorshope that the findings can enrich the literatures about the interconnectedness among accounting,culture, language, and stakeholders? interests in the context of developing countries, especiallyIndonesia. Our results indicate that there is an interdependence among the stakeholders (regulator,auditor, user, preparer, and higher education institutions) in which there is no party that canindividually ensure the successfulness of the IFRS implementation. Synergistic, long-term orientedcollective efforts among those parties are required since they all have internal constraints that caninhibit the implementation. In addition, culture (including language) exacerbates the problemsand, hence, require long-term, strategic responses in macro level. Finally, this study suggests sevenpropositions conditioning the effectiveness of IFRS implementation in a national context.AbstrakStudi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yangdihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigmapenelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakanselama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui prosestriangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang munculdalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharaptemuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya,bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang, |
