Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam

• DOI: 10.21511/ppm.21(1).2023.23
• Publication Date: 2023-02-28T08:21:56Z
• Authors: Tung Nguyen Thanh; Hai Phan Thanh; Nhan Ho Van; Tien-Thuy Thi Vo; Mai Thi Thuong
• Keywords: Value (mathematics)

This study determines and measures the factors affecting perception applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, internal auditors. At same time, it analyzes relationship between applied accounting. 808 respondents, working 350 construction enterprises Vietnam, participated survey. combines qualitative quantitative methods using SPSS AMOS 20 with different techniques structural equation modeling. The results show that significantly affects at Vietnam. Besides, eight influence Notably, six positively influenced perception, usefulness, reliability, cost-benefit relationship, size enterprise, qualification independent In contrast, two factors, legal matters tax pressure, negatively affected perception. suggests managers Vietnam’s develop solutions to improve accounting, thereby perfecting system improving performance. AcknowledgmentThis is conducted within framework doctoral project subject Decision No. 1407/QD-ĐHDT dated May 22, 2020, Duy Tan University, authors would like acknowledge reviewers editor-in-chief for their assistance.