Readiness of Accountants in Applying Vietnam Public Sector Accounting Standards: Study in Ho Chi Minh City

• Autores: Viet Le
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 8, 2023 (Ejemplar dedicado a: Continuous publication; e02907)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i8.3621
• Enlaces
  • Texto completo (pdf)
• Resumen

  • Purpose: The purpose of this study is to identify factors affecting the readiness to apply Vietnam public sector accounting standards of accountants.

      Theoretical framework: By combining behavioral theory including theory of intended behavior, the Technology Acceptance Model and the Institutional isomorphism theory, this study built up a research model over readiness of accountant in application of Vietnam public sector accounting standards in Vietnam.

      Design/method/approach: This study surveyed 179 experienced accountants who are working in public sector in Ho Chi Minh city, one of the two largest city in Vietnam, to explore factors affecting their readiness by applying PLS-SEM (Partial Least Square - Structural Equation Modeling) to test the hypotheses of the research model.

      Findings: Results showed that three factors of research model including attitude, perceived usefulness and coercive pressure have impact on readiness of accountant in application of Vietnam public sector accounting standards.

      Research, Practical & Social implication:  The study successfully tested the role of the attitude variable for the readiness of application, which is ignored by previous research.

      Originality/value: Research results can help the authorities improve the feasibility and efficiency of the implementation of Vietnam public sector accounting standards. Research results can also help organizations identify issues that need improvement as well as changes in the internal management system to apply Vietnam public sector accounting standards more effectively.

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