ABSTRACT
The purpose of this chapter is to summarise the results of the study, discuss the theory involved, make recommendations, and offer suggestions about future research. The motivating research question of this book was to examine what factors have been affecting the implementation of IFRS in Bangladesh from 1998 to 2010. To answer this motivating question, three more specific questions are studied in this research, which are:
What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in Bangladesh as an example of a developing country?
How do (i) training opportunities in the accounting profession and (ii) the state of corruption, as outcomes of culture in Bangladesh, affect the implementation of IFRS?
What other country-specific factors are affecting implementation of IFRS?
How does a study of implementing IFRS help build an understanding of a theory of the role of the state in accounting change in a developing country such as Bangladesh?
