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International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism

International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism

Duc Hong Thi Phan, Mahesh Joshi, Bruno Mascitelli
Copyright: © 2016 |Pages: 16
ISBN13: 9781466698765|ISBN10: 1466698764|EISBN13: 9781466698772
DOI: 10.4018/978-1-4666-9876-5.ch013
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MLA

Phan, Duc Hong Thi, et al. "International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism." Economics and Political Implications of International Financial Reporting Standards, edited by Efobi Uchenna, et al., IGI Global, 2016, pp. 266-281. https://doi.org/10.4018/978-1-4666-9876-5.ch013

APA

Phan, D. H., Joshi, M., & Mascitelli, B. (2016). International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism. In E. Uchenna, M. Nnadi, S. Tanna, & F. Iyoha (Eds.), Economics and Political Implications of International Financial Reporting Standards (pp. 266-281). IGI Global. https://doi.org/10.4018/978-1-4666-9876-5.ch013

Chicago

Phan, Duc Hong Thi, Mahesh Joshi, and Bruno Mascitelli. "International Financial Reporting Standards (IFRS) Adoption in Vietnam: From Isolation to Isomorphism." In Economics and Political Implications of International Financial Reporting Standards, edited by Efobi Uchenna, et al., 266-281. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-4666-9876-5.ch013

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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.

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