The objectives of this paper are to analyse the need for international accounting standards for SMEs and to investigate the institutional forces that drove the decision to adopt the accounting standard IFRS for SMEs by Sri Lankan SMEs.

Accordingly, this paper focusses on the following two questions:

                   Q1. Do Sri Lankan SMEs need international accounting standards?

                   Q2. What institutional pressures drove the decision to adopt the IFRS for SMEs?. 

  N. Wijekoon , G. Samkin , U. Sharma

 Meditari Accountancy Research

Abstract :- https://doi.org/10.1108/MEDAR-06-2020-0929