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Impacts of Bod’s Attitude, Subjective Norm and Perceived Behavioral Control on Intention of Applying IFRSs: Control Role of Accountant’s Consultancy in Vietnamese Listed Companies

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Thi Thu Hang Nguyen

    (Foreign Trade University)

  • Ngoc Mai Tran

    (Foreign Trade University)

  • Thi Minh Anh Tran

    (Foreign Trade University)

  • Tuyet Anh Dong

    (Foreign Trade University)

  • Duc Toan Nguyen

    (Foreign Trade University)

  • Quoc Anh Quan Tran

    (Foreign Trade University)

Abstract

This study analyzes the factors affecting the intention to apply the International Financial Reporting Standards (IFRS) and the willingness to apply IFRS in listed companies in Vietnam. The research team chose Theory of Planned Behavior (TPB), combined with Technology Acceptance Model (TAM) as conceptual frameworks. Based on previous studies, the authors build a model with a new moderator on the accountant's advice. The variables namely director's attitude, subjective norm, and perceived behavioral control are all broken down into smaller variables for further analysis throughout the study. This study systematizes the results of previous research, from which (1) develop a theoretical framework, (2) propose factors that affect the intention to apply (IFRS) of the enterprise, (3) measure and analyze the influence of the factors given on the intention to apply IFRS of listed companies and finally, (4) propose possible solutions to effectively and efficiently accelerate the application of IFRS, thereby helping Vietnamese listed enterprises to accomplish the scheme set out by the Ministry of Finance.

Suggested Citation

  • Thi Thu Hang Nguyen & Ngoc Mai Tran & Thi Minh Anh Tran & Tuyet Anh Dong & Duc Toan Nguyen & Quoc Anh Quan Tran, 2024. "Impacts of Bod’s Attitude, Subjective Norm and Perceived Behavioral Control on Intention of Applying IFRSs: Control Role of Accountant’s Consultancy in Vietnamese Listed Companies," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 401-409, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_37
    DOI: 10.1007/978-981-99-8472-5_37
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