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Keywords: Disadvantages
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Journal Articles
What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (2): 225–247.
Published: 08 May 2018
... 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...
