Implementation Critical Success Factors and Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study
نویسندگان
چکیده
This study examined implementation critical success factors and ASC 606 dynamics. The includes organizational dynamics that strengthen change: responsiveness, absorptive capability, context. investigated relationships between (CSF) outcomes to understand mechanisms most likely cause a change in outcomes. adopted the ex post facto nonexperimental correlational quantitative method. Linear regression was used evaluate extent which of CSF predict Findings revealed three significantly predicted outcomes: context, capacity, agility.
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ژورنال
عنوان ژورنال: Journal of accounting and finance
سال: 2022
ISSN: ['2158-3625']
DOI: https://doi.org/10.33423/jaf.v22i4.5342