The remainder of the paper is organised as follows. Section 2 provides a concise
overview of the Vietnamese accounting model and its journey towards IFRS, followed
by a comparison between Vietnamese accounting standards and IFRS. The literature
review is provided in Section 3 and Section 4 describes the research methods
employed in this study. In Section 5, the findings are presented and discussed. The
limitations and implications for future research are found in the conclusion of this paper.