THE IMPACT OF THE HUMAN FACTOR ON THE LEVEL OF VAS 17 APPLICATION IN ENTERPRISES IN THE SOUTHEAST REGION OF VIETNAM

Abstract

This study aims to identify human-related factors affecting the level of adoption of VAS 17 among enterprises in the Southeast region of Vietnam. A survey method was employed, targeting primarily Chief Financial Officers and Chief Accountants. The findings reveal that accountants’ competence, managers’ qualifications and awareness, and perceived benefits of accounting standards positively influence the adoption of VAS 17, while accountants’ psychological concerns exert a negative effect. Moreover, the study indicates that the adoption of VAS 17 remains limited in terms of utilizing information for forecasting purposes. Policy implications are suggested to enhance the level of VAS 17 adoption among enterprises in the Southeast region of Vietnam.