Implementation Processo of IFRS: a theoretical essay on the justifications related to resistance to organizational change under Lewin’s theory
The implementation process of the International Financial Reporting Standards (IFRS) in Brazilian companies brought about different organizational changes that in some of them caused the phenomenon of resistance to change, with different levels of intensity. The occurrence of this phenomenon negativ...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2016-10-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://www.repec.org.br/index.php/repec/article/view/1353 |