IFRS education at Vietnamese universities: Insights into influential factors through academics' perspectives

Abstract

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.