The Importance of Pedagogical Skills for the Transition to IFRS

Abstract The research aims to define staffing that contributes to the transition to International Financial Reporting Standards (IFRS). The goal of this research is achieved by conducting a factor analysis of the transition to IFRS using the regression analysis based on Institute for Management Development (IMD) statistics for 52 countries in 2020–2023. As a result, the author builds an economic and mathematical model revealing the dependence between the success of the transition to IFRS and the influence of factors related to business staffing and provides a forecast on accelerating the pace of transition to IFRS for enterprises worldwide due to the business staffing management. The author emphasizes the importance of pedagogical skills as the key factors for transitioning to IFRS. The theoretical significance of the results obtained is that they make it possible to rethink the transition to IFRS from a pedagogical point of view. The author's conclusions specify the staffing problem in terms of transition to IFRS. The practical significance is expressed in the author's conclusions and recommendations that will help accelerate the transition of the business to IFRS – more fully reveal the export potential of the business, strengthen national brands on the world stage, and improve the efficiency of corporate accounting by optimizing its staffing. The managerial significance is expressed in recommendations to make it possible to improve the practice of human resource management for more complete and reliable staffing for the transition of a business to IFRS. The social significance lies in the proven key role of pedagogical skills in staffing for the transition to IFRS.

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