Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


The Impact of Factors on the Intention to Apply IFRS for SMEs: Evidence from Vietnam

Author(s): Dung Duc Nguyen, Thang Ngoc LE

The purpose of this research is finding the instruction to adopt IFRS in Vietnamese SMEs by testing the impact of manager’s perception such as perceived usefulness, perceived ease of use, perceived behavioral control, subjective norm on the intention to apply IFRS. This paper focuses on finding the factors which influence the intention to apply IFRS for Vietnamese SMEs based on the mixed of Theory of Planning Behaviour (TPB) model and Technology Acceptance Model (TAM). The data is collected through a survey for 195 managers of SMEs. The research method applied in the study is a quantitative research method with checking the reliability of variable measurements with Cronbach’s Alpha, CFA and SEM technique. After that, this paper also provides suggestions to apply IFRS for Vietnamese SMEs for managers and state agencies. The result of research also shows that gender of manager moderates the perception and the intention to adopt IFRS.

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