The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism
|
|
Author(s): Duc Hong Thi Phan (RMIT University, Vietnam), Mahesh Joshi (RMIT University, Australia)and Bruno Mascitelli (Swinburne University, Australia)
Copyright: 2016
Pages: 16
Source title:
Economics and Political Implications of International Financial Reporting Standards
Source Author(s)/Editor(s): Efobi Uchenna (Covenant University, Nigeria), Matthias Nnadi (Rivers State University of Science and Technology, Nigeria), Sailesh Tanna (Coventry University, UK)and Francis Iyoha (Covenant University, Nigeria)
DOI: 10.4018/978-1-4666-9876-5.ch013
Purchase
|
Abstract
The chapter is aimed at analyzing the collective perception of the accounting community of Vietnam towards the adoption of International Financial Reporting Standards (IFRS). This perception is premised on the twin issues of legitimacy and isomorphism. A broad sample survey of 728 persons out of 3000 accountants, auditors and academics was undertaken with a detailed questionnaire sent to each. With a net response rate of 24 per cent from this community, there emerged a definite influence of coercive, mimetic and normative isomorphisms as well as legitimacy motives. The study provides practical implications for the policymakers of Vietnam for the transformation of the accounting profession in the country and the strategic planning towards full mandatory IFRS adoption by 2020.
Related Content
|
V. V. Devi Prasad Kotni, Sujit Kumar Patra, Sunil Kumar.
© 2024.
21 pages.
|
|
Adekunle Alexander Balogun, Gbenga Olorunmade.
© 2024.
15 pages.
|
|
Ashwani Sharma, Nitpal Singh Rathod.
© 2024.
15 pages.
|
|
Peterson K. Ozili.
© 2024.
11 pages.
|
|
Yusuf Olatunji Oyedeko, Adesola Trust Gbadebo.
© 2024.
15 pages.
|
|
Oladapo Fepetu, Pelumi Abdulmalik Adewumi.
© 2024.
21 pages.
|
|
Rifkatu Nghargbu.
© 2024.
16 pages.
|
|
|