ERIC Number: EJ1459217
Record Type: Journal
Publication Date: 2025
Pages: 9
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0883-2323
EISSN: EISSN-1940-3356
Available Date: N/A
IFRS Education at Vietnamese Universities: Insights into Influential Factors through Academics' Perspectives
Journal of Education for Business, v100 n1 p13-21 2025
In March 2020, Vietnam's Minister of Finance (MoF) issued Decision 345/QD-BTC, endorsing the adoption of Financial Reporting Standards for full IFRS implementation by 2025. This study, using curriculum implementation theory, examines factors affecting accounting academics' time spent on teaching IFRS. Drawing on the opinions of 198 academics in Vietnamese accounting programs, the findings highlight the significant impact of these factors on IFRS coverage time. Further, the paper offers suggestions for MoF's progress assessment efforts and aids schools and external stakeholders in hastening IFRS integration in accounting education.
Descriptors: Foreign Countries, Business Education, Accounting, College Instruction, College Faculty, Standards, College Curriculum, Influences
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Vietnam
Grant or Contract Numbers: N/A
Author Affiliations: N/A