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What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?

Author

Listed:
  • Duc Phan
  • Mahesh Joshi
  • Bruno Mascitelli

Abstract

Purpose - The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS. Design/methodology/approach - The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS. Findings - The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS. Originality/value - The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.

Suggested Citation

  • Duc Phan & Mahesh Joshi & Bruno Mascitelli, 2018. "What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(2), pages 225-247, May.
    • Handle: RePEc:eme:arapps:ara-03-2017-0052
    DOI: 10.1108/ARA-03-2017-0052
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    Citations

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    Cited by:

    1. M N, Nikhil & Chakraborty, Suman & B M, Lithin & Lobo, Lumen Shawn, 2023. "Does the adoption of Ind AS affect the performance of firms in India?," MPRA Paper 117247, University Library of Munich, Germany, revised 18 Apr 2023.
    2. Manh-Tung Ho & Ngoc-Thang B. Le & Hung-Long D. Tran & Quoc-Hung Nguyen & Manh-Ha Pham & Minh-Hoang Ly & Manh-Toan Ho & Minh-Hoang Nguyen & Quan-Hoang Vuong, 2021. "A Systematic and Critical Review on the Research Landscape of Finance in Vietnam from 2008 to 2020," JRFM, MDPI, vol. 14(5), pages 1-24, May.

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