Gaps in the IFRS Conceptual Framework

Developing a Conceptual Framework of Integrity in Urban Heritage Conservation

The concept of integrity, as a factor of sustaining values and significance of cultural heritage, is considered to be a key element in the process of urban heritage conservation. Review and analysis of documents, conventions and theories concerning the role of integrity in urban heritage conservation shows that in recent decades, the concept of integrity has attracted attention worldwide in the...

Designing a Conceptual Framework for Organizational Entrepreneurship in the Public Sector in Iran

There are considerable debates about the existence, nature, and application of entrepreneurship within the public sector. The present survey analyzes the application of entrepreneurship in Iranian public sector organizations. For this purpose, the situation of entrepreneurship within the head offices of Iranian public service organizations was considered. Also, based on McKeinsy and Daft’s fram...

Bridging Conceptual Gaps: The Kolmogorov-Sinai Entropy

Uncovering Conceptual Gaps in Introductory IS Textbooks

This study performs an exploration of the relationship between introductory IS textbooks and the body of knowledge represented by the set of “super classic” IS publications. Textbooks play a critical role of introducing the IS field to IS majors, describing what constitutes mainstream IS knowledge and communicating to other disciplines and their stakeholders the value of the IS field. The goal ...

Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran

This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...