Applying SEM Method to Forecast The Transforming Trend of CIT Accounting According to IFRS in Vietnamese Firms

  • Dao Tuyet Lan Van Lang University, No. 45 Nguyen Khac Nhu Street, Co Giang Ward, District 1, Ho Chi Minh City. Email:


IFRS, EFA, and structural equation model (SEM)..


In the context of Vietnamese firms, the study aimed to investigate the factors that affect CIT accounting implementations under IFRS. The study chose two methods for exploration: exploratory factor analysis and measuring the reliability of scales using Cronbach's Alpha coefficient, EFA analysis, and structural equation model (SEM) (EFA). The outcome of testing scales reveals that 32 items, each matching the requirements of Cronbach's Alpha coefficient and EFA analysis, were utilized to measure 8 components in the model. The results of the SEM demonstrate that the support and advice of a professional organization (HTTV), tax laws (QDPL), accountant qualifications (NV), and audit quality (CLKT) factors all have a significant level of 1% positive impact on the application of CIT accounting following IFRS in Vietnamese firms. With a 10% significance level, the coercive pressure variable (APCC) has a detrimental impact on the dependent variable. Additionally, there is no correlation between the use of CIT accounting under IFRS in Vietnamese enterprises with the size of the company, the qualifications of the accountants, the leadership perspective, or philosophy.

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