دور مدخل التقليد للنظرية المؤسسية في تطوير تطبيق IFRS في البيئة المحلية

الملخص EN

The application of IFRS represents one of the episodes of international accounting coordination.

In fact, it results from the existence of a group of pressures and forces that make up the environment of economic unity.

In the pursuit of these units to achieve their goals, they are committed to providing factors of success and continuity.

These pressures are called institutional theory approaches, and in order to achieve the research objectives, the experience of the United Arab Emirates was adopted as a model subject to imitation in the local environment after measuring the indicators of financial reporting quality in the First Abu Dhabi Bank according to the Feltham model.

Olhson model -1995).

A set of conclusions were reached, the most important of which represents the experience of UAE in applying IFRS, a successful experience that can be imitated, so the researcher recommended that it should be used to develop the IFRS application in the local environment.