,
Assistant Lecturer, Department of Petroleum Project Management, College of Industrial Management for Oil and Gas, Basrah, Basra University for Oil and Gas, Iraq
,
Assistant Lecturer, Department of Oil and Gas Management and Marketing, Shatt Al-Arab University College, Basrah, Iraq
Lecturer, Department of Accounting, Shatt Al-Arab University College, Basrah, Iraq
By comparing e& with du, the study examines how introducing the International Accounting Standard 15 (IFRS 15) affected revenue recognition, revenue measurement, and information systems across UAE telecommunications businesses. The comparison provides evidence from both companies. Because data lacked a normal distribution, the analysis employed non-parametric tests: Mann-Whitney U, Kruskal-Wallis, Wilcoxon, Friedman, and Spearman Correlation. Considering all subordinate variables together, the findings revealed no statistically significant differences across both companies. However, a comparison of the pre-standard and post-standard periods identified differences in the information systems variable (p = 0.002) and revenue measurement (p = 0.049). Spearman's correlations further established a pronounced association linking contract assets with information systems (r = 0.846, p = 0.001). Regression findings showed implementation length explained 71.1% of the information systems variable (R² = 0.711, p = 0.001), demonstrating the influence attributable to the application period. Framing the finding as a system-enabled accounting transformation, the study distinguishes IFRS 15 implementation in UAE telecom companies from a merely procedural adjustment to accounting policies. Within this account, information systems emerge as the mechanism supporting adherence to the standard’s requirements, while tracking contract balances supplies a supplementary factor for interpreting its overall impact across the companies studied. The paper advises additional research with a bigger sample of telecom businesses in the GCC, including interviews with the CFOs and information systems administrators to better understand them.
This is an open access article distributed under the Creative Commons Attribution Non-Commercial License (CC BY-NC) License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.
