Professional Differences in Awareness and Understanding of Ind AS 117 in India’s Health Insurance Sector

Author(s)	Dr. Chitra Shekhawat
Country	India
Abstract	The research examined whether awareness and understanding of Ind AS 117 differed across the selected professional categories. Primary data were collected from 185 professionals across seven categories, and the construct was measured using eight five-point Likert statements. Descriptive statistics, Cronbach’s alpha and one-way analysis of variance with post-hoc comparisons were applied. A significant difference was found among professional categories, F(6, 178) = 2.935, p = 0.009; therefore, the null hypothesis was rejected. Responses were favourable overall, although awareness and understanding were not uniform across the professional groups.
Keywords	Ind AS 117; professional awareness; insurance accounting; health insurance; professional differences
Field	Business Administration
Published In	Volume 17, Issue 2, July-December 2026
Published On	2026-09-19
DOI	https://doi.org/10.71097/IJAIDR.v17.i2.2165

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