دانلود رایگان مقاله انگلیسی تمایل حسابداران ویتنامی به تصویب استانداردهای گزارشگری مالی بین المللی (IFRS) - امرالد 2017

Abstract

Purpose: This study examines the effects of perceived implications of 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 policymakers recently announced its strategic planning to full IFRS adoption by 2025.

8. CONCLUSION, LIMITATIONS AND FUTURE RESEARCH DIRECTIONS

This paper aimed to explore major factors that could influence the willingness of IFRS adoption by the Vietnamese policymakers though the perceptions of the Vietnamese accounting community. This paper addresses two research questions. In the first research question, the paper explores the factors that influence the willingness of the IFRS adoption in Vietnam. The study found that the perceived benefits and challenges of IFRS adoption have significant influence on the willingness to adopt IFRS, whereas perceived disadvantages have no significant influence. Further, the readiness of Vietnamese enterprises and the availability of IFRS expertise are seen as a major challenge of the IFRS implementation process in the transition period. The findings present different perspectives coming from locally-trained accountants, foreign-trained accountants, and the accountants working for multinational corporations. Also, it is observed that the accountant’s knowledge of IFRS has a significant effect on their perceived benefits of IFRS and their support for the IFRS adoption. The second research question explores the moderating effects of the legitimacy desire on these influencing factors determined in research question one. The findings support the conclusion that the legitimacy desire positively influences the willingness to adopt IFRS. It can be concluded that if accountants become more interested in legitimate rationale, their concerns about potential disadvantages and challenges of IFRS implementation shall be limited or minimum.