Identify and Rank the Factors Affecting the Use of Accounting Profession Activists from the International Financial Reporting Standards (IFRS)

The objective of this study is the identification, orientation and ranking of the factors affecting the application of international financial reporting standards (IFRS) among the active people in the accounting profession. To do this, four hypotheses were formulated, and a survey was conducted from accountants, auditors and academics. This is a descriptive study which seeks to describe the relationships between variables. The data collection tool in this research was a questionnaire. Sampling was carried out from 187 active people in the country's accounting profession in 2017. One sample t-test and analysis of variance to analyze the results and Friedman test in SPSS software version 22 to evaluate the priority of the findings were used. Four reasons for the orientation to using the International Financial Reporting Standards by the people working in the accounting profession including "Promotion of Job Performance", "Organization Support", "Ease of Use," and "Social Impact" were examined. The results of the findings demonstrate that "ease of use of international financial reporting standards", "organization's support from accounting profession activists to use standards", "social impact and attitudes of others from people working in the accounting profession", and "job performance promotion of accounting profession activists as a result of using International Financial Reporting Standards "are significant predictors of the tendency of people working in the accounting profession to use international financial reporting standards. As well as, based on the priority given, the component of "financial and training supports" enjoys the highest importance when considering the use of international financial reporting standards.