Organizational behavior before the implementation of the financial information standards
DOI:
https://doi.org/10.22519/22157360.1350Keywords:
Organizational factors, tools, PMEsAbstract
The process of implementing International Financial Reporting Standards is the result of constant dynamism and the new challenges that organizations face. Therefore, the knowledge of organizational behavior, as well as the key aspects in the evaluation of such a relevant project such as the implementation of International Financial Reporting Standards, allows the identification of opportunities for improvement in the execution of future changes in organizations.
The objective of this work is to perform an analysis of concepts, models and tools that allow analyzing organizational behavior before the implementation process of International Financial Reporting Standards.
As a result of the research, the tools associated with the evaluation of organizational factors that affect the implementation of the International Financial Reporting Standards in PYMEs are identified.
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