This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.
The architecture and engineering industry employs resource-efficient sustainable building design (SBDC) to reduce greenhouse gas emissions and mitigate environmental damage. This study examines the understanding and practice of SBDC among Chinese architecture students. A survey of 555 undergraduates from China’s architecture universities was conducted. Two independent and seven dependent variables were analyzed to evaluate the impact of academic stages and practical experiences on students’ awareness. The findings reveal that over 70% of respondents consider SBDC important in architecture. More than half have taken courses with over 30% SBDC content. However, 45.85% of respondents only have a basic understanding of SBDC. This result underscores the significance of educational disparities, this insufficiency is likely due to inadequate coverage and representation of SBDC in the curriculum. Our study highlights the necessity of enhancing SBDC-related education within the current curriculum framework to ensure all students receive a systematic and comprehensive knowledge of sustainable building design.
