文章基本信息

标题：Resistance to Institutional Change through Decoupling
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作者：Jamaliah Abdul Majid ; Noriah Che Adam
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2015
卷号：6
期号：4
页码：531-538
DOI：10.5901/mjss.2015.v6n4p531
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：This study aims to understand how organisation cope with institutional pressures caused by the implementation of IFRS 3 Business Combinations. Applying an institutional theory, this study proposes that companies might resist the implementation of an impairment-only approach to acquired goodwill, as required by the IFRS 3, especially at the early years of the implementation. The resistance is posited to be in the form of decoupling their accounting policy on goodwill impairment from the substantive implementation of the new system. A case study method was employed to describe the types of resistance to institutional change. The findings reveal two different decoupling strategies undertaken by Malaysian listed companies. In both strategies, companies were perpetuating the old system of amortising their goodwill, which was prohibited by the IFRS 3. However, to resist the institutional pressures of implementing the impairment-only approach to acquired goodwill, the old system was disguised as a new goodwill impairment system. The decoupling strategies highlighted is hoped to help relevant regulatory bodies to take note of impairment test of goodwill conducted by companies, and hence to ensure the true and fair value of goodwill reported on the financial statement.
关键词：Organisational change; Decoupling; Goodwill impairment; IFRS implementation