Impacts of Bod’s Attitude, Subjective Norm and Perceived Behavioral Control on Intention of Applying IFRSs: Control Role of Accountant’s Consultancy in Vietnamese Listed Companies

This study analyzes the factors affecting the intention to apply the International Financial Reporting Standards (IFRS) and the willingness to apply IFRS in listed companies in Vietnam. The research team chose Theory of Planned Behavior (TPB), combined with Technology Acceptance Model (TAM) as conceptual frameworks. Based on previous studies, the authors build a model with a new moderator on the accountant's advice. The variables namely director's attitude, subjective norm, and perceived behavioral control are all broken down into smaller variables for further analysis throughout the study. This study systematizes the results of previous research, from which (1) develop a theoretical framework, (2) propose factors that affect the intention to apply (IFRS) of the enterprise, (3) measure and analyze the influence of the factors given on the intention to apply IFRS of listed companies and finally, (4) propose possible solutions to effectively and efficiently accelerate the application of IFRS, thereby helping Vietnamese listed enterprises to accomplish the scheme set out by the Ministry of Finance.