How to cite this paper
Le, T., Tran, T., Nguyen, T., Dao, N., Ngo, N & Nguyen, N. (2022). Determining factors impacting the application of IFRS in teaching: Evidence from Vietnam.Accounting, 8(3), 323-334.
Refrences
Ackermann, F., & Eden, C. (2011). Strategic Management of Stakeholders: Theory and Practice. Long Range Planning, 44(3), 179-196. https://doi.org/10.1016/j.lrp.2010.08.001.
Al-Shetwi, M. (2021). Determinants of corporate social disclosure in Saudi Arabia: The role of social values and IFRS convergence.Accounting, 7(7), 1769-1778.
Al-Sakini, S., Awawdeh, H., Awamleh, I & Qatawneh, A. (2021). Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019.Accounting, 7(7), 1601-1610.
Alzeban, A. (2016). Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education. Journal of International Education in Business, 9, 1-22. http://dx.doi.org/10.1108/JIEB-10-2015-0023
Bagozzi, R. P., Yi, Y., &Nassen, K. D. (1988). Representation of measurement error in marketing variables: Review of approaches and extension to three – facet designs. Journal of Econometrics, 89(1-2), 393 – 421.
Beasley, M., Clune, R., & Hermanson, D. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531. https://doi.org/10.1016/j.jaccpubpol.2005.10.001
Belyaeva, I. G., Samorodova, E. A., Voron, O. V., & Zakirova, E. S. (2019). Analysis of Innovative Methods’ Effectiveness in Teaching Foreign Languages for Special Purposes Used for the Formation of Future Specialists’ Professional Competencies. Educ. Sci, 9, 171. https://doi.org/10.3390/educsci9030171
Braun, R. L., Boldt, M. N., Mauldin, S. & Viosca, C. (2020). Accounting graduates with both online and traditional coursework: impact on hiring decisions. Accounting Education, 29(4), 340-355. https://doi.org/10.1080/09639284.2020.1788613
Bruce, G. C., Edward, F., Crawleyb, G. L., Eric S. R. (2008). Value flow mapping: Using networks to inform stakeholder analysis. Acta Astronautica, 62 (2008), 324 – 333.
Bourne, L. M., & Walker, D. H. (2005). Visualising and mapping stakeholder influence. Management Decision, 43, 649-660.
Bruns, S. M. (2014). Accounting Integration Issues: From AECC to Pathways and Beyond. Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 127-134. https://doi.org/10.1108/S1085-462220140000015005
Convey, J. J. (2012). Perceptions of Catholic Identity: Views of Catholic School Administrators and Teachers. Journal of Catholic Education, 16 (1). http://dx.doi.org/10.15365/-joce.1601102013
Chiang, B. (2014). Self-Directed Learning: Using Individualized Self-Directed Learning Assignments in a Managerial Accounting Course, Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 79-101. https://doi.org/10.1108/S1085-462220140000015008
Chin, W. W., 2010. How to Write Up and Report PLS Analyses. In: V. E. Vinzi, W. W. Chin, J. Henseler, & H. Wang, Ed. 2010. Handbookof Partial Least Squares: Concepts, Methods and Applications Berlin, German: Springer, 655–690.
De Lima, V. S., De Lima, G. A. S. F., & Gotti, G. (2018). Effects of the adoption of IFRS on the credit market: evidence from Brazil. The International Journal of Accounting, 53(2), 77–101. https://doi.org/10.1016/j.intacc.2018.04.001
Devellis, R. (2012). Scale Development Theory and Applications. Sage Publications, New York.
Dow K. J., & Feldmann, D. A. (1997). Current approaches to teaching intermediate accounting. Issues in Accounting Education, 12, 61-75.
El-Ariss, B., Zaneldin, E., Ahmed, W. (2021). Using Videos in Blended E-Learning for a Structural Steel Design Course. Education Science, 11, 290. https://doi.org/10.3390/-educsci11060290
Eric, A. H. (1996). Measuring Investment in Education. Journal of Economic Perspectives, 10(4), 9–30.
Fogarty, T. J., & Jonas, G. A. (2019). The Goldilocks Relationship between Exam Completion Sequencing and Performance in Accounting Classes. Advances in Accounting Education: Teaching and Curriculum Innovations, 22, 89-107. https://doi.org/10.1108/S1085-462220190000022005
Fornell, C. & Larcker, D. F., 1981. Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388.
Freeman, R. E. (1984), Strategic Management, A Stakeholder Approach, Pitman Series in Business and Public Policy. Harpercollins College Div; First edition (January 1, 1984).
Garnett, R. P. (2011). The role of the framework in IFRS interpretation. Presentation to the Joint IAA IFRS Foundation IFRS Teaching Special Interest Session (June 27). Fancourt, George, South Africa
Hair, J. F., Hult, G. T. M., Ringle, C. M., et al., 2014. A primer on partial least squares structural equation modeling (PLS-SEM). USA: SAGE Publications.
Hair, J. F., Hult, G. T. M., Ringle, C. M., et al., 2017. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). USA: SAGE Publications.
Hair, J. F., Risher, J. J., Sarstedt, M., et al., 2019. When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24.
Henseler, J. & Sarstedt, M., 2013. Goodness – of – fit indices for partial least squares path modeling . Computational Statistics, 28, 565–580.
Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Hilton, S., & Johnstone, N. (2013). The IFRS transition and accounting Education: a Canadian perspective post-transition. Issues in Accounting Education, 28(2), 253-261. http://dx.doi.org/10.2308/iace-50366
Jackling, B, De Lange, P. A. & Natoli, R. (2013). Transitioning to IFRS in Australian classrooms: impact on teaching approaches. Issues in Accounting Education, 28(2), 263-275. http://dx.doi.org/10.2308/iace-50358.
Joshua, A., Kalifeh. (2017). IFRS in Higher Education: An Exploratory Study. The University of Southern Mississippi, Honors Teses. 475. Available at: htp://aquila.usm.edu/honors_theses/475
Kang, G., Liu, X., & Hsiao, D. (2016). Are We Ready for the Changes in U.S. Accounting Standards? Some Evidence of Midwestern Universities Curriculum. Journal of Accounting – Business & Management, 23(1), 1-14.
Krasodomska, J. & Godawska, J. (2021). E-learning in accounting education: the influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), 22-41. https://doi.org/10.1080/09639284.2020.1867874
Le The Anh. (2017). Discussing accounting training methods according to international financial reporting standards. Journal of Dai Nam University. Available at: http://dainam.edu.vn/en/tin-tuc/trao-doi-ve-phuong-phap-dao-tao-ke-toan-theo-chuan-muc-bao-cao-tai-chinh -quoc-te
López-Díaz, M. T., Peña, M. (2021). Mathematics Training in Engineering Degrees: An Intervention from Teaching Staff to Students. Mathematic, 9, 1475. https://doi.org/-10.3390/math 9131475
Mellado, L., Parte, L., & Villanueva, E. (2020). Perceptions of the accounting profession based on an analysis of metaphors by undergraduate accounting students. Accounting Education, 29(6), 572-604. https://doi.org/10.1080/09639284.2020.1833227
Ministry of Education and Training. (2021). Circular No. 17/2021/TT-BGDĐT, issued on June 22, 2021, on standards of training programs; formulating, appraising and promulgating training programs at higher education levels. Hanoi.
Ministry of Finance. (2016). Decision No. 345/QD-BTC on approving the Scheme on the application of financial reporting standards in Vietnam, issued on March 16, 2020. Hanoi.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. The Academy of Management Review, 22(4), 853–886. https://doi.org/10.2307/259247
Mkhongi, F.A., Musakwa, W. (2020). Perspectives of GIS Education in High Schools: An Evaluation of uMgungundlovu District, KwaZulu-Natal, South Africa. Educational Science, 10, 131. https://doi.org/10.3390/educsci10050131
Munter, P., & Reckers, P. (2009). IFRS and collegiate accounting curricula in the United States: 2008 a survey of the current state of education conducted by KPMG and the Education Committee of the American Accounting Association. Issues in Accounting Education, 24(2), 131–139. https://doi.org/10.2308/iace.2009.24.2.131.
Nanyan, D., Bai, M., Zhang, H., & Zhang, J. (2019). Approaches to learning IFRS by Chinese accounting students. Journal of Accounting Education, Available at: https://doi.org/10.1016/j.jaccedu.2019.04.002
National Assembly. (2018). Law No. 34/2018/QH18 on the Law on amending and supplementing a number of articles of the Law on Higher Education. Hanoi.
Nguyen Cuu Dinh. (2017). Introducing IFRS into accounting training programs of Vietnamese universities. Proceedings of the Workshop “IFRS - Opportunities and challenges when applied in Vietnam, 247-255.
Parvathy, P. R. (2017). IFRS convergence: opportunities and challenges in India. Accounting and Financial Control, 1(2), 13-18.
Pham Thi Tuyet Minh. (2019). Renovating accounting and auditing training at Vietnamese universities in the context of economic integration. Proceedings of the conference "Vietnamese Accounting - Future and Prospects”, 144-148
Robert, K. L., & Donna, L. S. (2011). IFRS Teaching Resources: Available and Rapidly Growing. Accounting Education, 20(4), 317-338. https://doi.org/10.1080/09639284.20-11.583795
Rothstein, J. (2017). Measuring the impact of teachers: Comment. American Economic Review 107 (6), 1656–1684.
Rouse, C. E., & Barrow, L. (2009). School vouchers and student achievement: Recent evidence and remaining questions. Annual Review of Economics, 17–42.
Seifan, M., Dada, O. D., Berenjian, A. (2020). The Effect of Real and Virtual Construction Field Trips on Students’ Perception and Career Aspiration. Sustainability, 12, 1200. https://doi.org/10.3390/su12031200
Susan, M., Albring, R., Elder, J. (2020). Research Initiatives in Accounting Education: Managing Academic Programs. Issues in Accounting Education, 35(4), 61–74. doi: https://doi.org/10.2308/ISSUES-2020-020
Szwarc, E., Wikarek, J., Gola, A., Bocewicz, G., Banaszak, Z. (2020). Interactive Planning of Competency-Driven University Teaching Staff Allocation. Applied Sciences, 10, 4894. https://doi.org/10.3390/app10144894
Ta, T. T., Pham, D. C., Nguyen, H. A., Doan, T. N., Dinh, T. H., Do, H. G., & Pham, H. T. (2021). Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange. Journal of Asian Finance, Economics and Business, 8(2), 873–882. https://doi:10.13106/jafeb.2021.vol8.no2.0873
Tami, A. M., Bika-Lele, E. C., Mekoulou-Ndongo, J., Ayina-Ayina, C.N., Guessogo, W.R., Lobe Tanga, M.-Y., Owona Manga, L.J., Temfemo, A., Bongue, B., Mandengue, S.H. (2021). Epidemiology of Musculoskeletal Disorders among the Teaching Staff of the University of Douala, Cameroon: Association with Physical Activity Practice. Int. J. Environ. Res.Public Health, 18, 6004. https://doi.org/10.3390/ijerph18116004.
Turhan, M., Şengür, D., Karabatak, S., Guo, Y., Smarandache, F. (2018). Neutrosophic Weighted Support Vector Machines for the Determination of School Administrators Who Attended an Action Learning Course Based on Their Conflict-Handling Styles. Symmetry, 10, 176. https://doi.org/10.3390/sym10050176.
Thomas, D., & Lee, E. P. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, 20(1), 65-91.
Tran Manh Dung & Nguyen Thuy Hong. (2016). Teaching IFRS in accounting training. Journal of Accounting & Auditing, 150, 15-17.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019), Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169–2180. https://doi. org/10.5267/j.msl.2019.7.035.
Trinh Duc Vinh. (2019). Skills - knowledge accountants need to be equipped to meet the requirements of accounting innovation in Vietnam. Proceedings of the Vietnam Accounting Conference - Future and Prospects, 22-23.
Zhu, H., Rich, K., Michenzi, A., & Cherubini, J. (2011). User-oriented IFRS education in introductory accounting at U.S. academic institutions: current status and influencing factors. Issues in Accounting Education, 26(4), 725-750. https://doi.org/10.2308/iace-50058.
Valenzuela, J. P., Bellei, C., & Ríos, D. D. L. (2014). Socioeconomic school segregation in a market-oriented educational system. The case of Chile. Journal of Education Policy, 29(2), 217-241.
Al-Shetwi, M. (2021). Determinants of corporate social disclosure in Saudi Arabia: The role of social values and IFRS convergence.Accounting, 7(7), 1769-1778.
Al-Sakini, S., Awawdeh, H., Awamleh, I & Qatawneh, A. (2021). Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019.Accounting, 7(7), 1601-1610.
Alzeban, A. (2016). Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education. Journal of International Education in Business, 9, 1-22. http://dx.doi.org/10.1108/JIEB-10-2015-0023
Bagozzi, R. P., Yi, Y., &Nassen, K. D. (1988). Representation of measurement error in marketing variables: Review of approaches and extension to three – facet designs. Journal of Econometrics, 89(1-2), 393 – 421.
Beasley, M., Clune, R., & Hermanson, D. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531. https://doi.org/10.1016/j.jaccpubpol.2005.10.001
Belyaeva, I. G., Samorodova, E. A., Voron, O. V., & Zakirova, E. S. (2019). Analysis of Innovative Methods’ Effectiveness in Teaching Foreign Languages for Special Purposes Used for the Formation of Future Specialists’ Professional Competencies. Educ. Sci, 9, 171. https://doi.org/10.3390/educsci9030171
Braun, R. L., Boldt, M. N., Mauldin, S. & Viosca, C. (2020). Accounting graduates with both online and traditional coursework: impact on hiring decisions. Accounting Education, 29(4), 340-355. https://doi.org/10.1080/09639284.2020.1788613
Bruce, G. C., Edward, F., Crawleyb, G. L., Eric S. R. (2008). Value flow mapping: Using networks to inform stakeholder analysis. Acta Astronautica, 62 (2008), 324 – 333.
Bourne, L. M., & Walker, D. H. (2005). Visualising and mapping stakeholder influence. Management Decision, 43, 649-660.
Bruns, S. M. (2014). Accounting Integration Issues: From AECC to Pathways and Beyond. Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 127-134. https://doi.org/10.1108/S1085-462220140000015005
Convey, J. J. (2012). Perceptions of Catholic Identity: Views of Catholic School Administrators and Teachers. Journal of Catholic Education, 16 (1). http://dx.doi.org/10.15365/-joce.1601102013
Chiang, B. (2014). Self-Directed Learning: Using Individualized Self-Directed Learning Assignments in a Managerial Accounting Course, Advances in Accounting Education: Teaching and Curriculum Innovations, 15, 79-101. https://doi.org/10.1108/S1085-462220140000015008
Chin, W. W., 2010. How to Write Up and Report PLS Analyses. In: V. E. Vinzi, W. W. Chin, J. Henseler, & H. Wang, Ed. 2010. Handbookof Partial Least Squares: Concepts, Methods and Applications Berlin, German: Springer, 655–690.
De Lima, V. S., De Lima, G. A. S. F., & Gotti, G. (2018). Effects of the adoption of IFRS on the credit market: evidence from Brazil. The International Journal of Accounting, 53(2), 77–101. https://doi.org/10.1016/j.intacc.2018.04.001
Devellis, R. (2012). Scale Development Theory and Applications. Sage Publications, New York.
Dow K. J., & Feldmann, D. A. (1997). Current approaches to teaching intermediate accounting. Issues in Accounting Education, 12, 61-75.
El-Ariss, B., Zaneldin, E., Ahmed, W. (2021). Using Videos in Blended E-Learning for a Structural Steel Design Course. Education Science, 11, 290. https://doi.org/10.3390/-educsci11060290
Eric, A. H. (1996). Measuring Investment in Education. Journal of Economic Perspectives, 10(4), 9–30.
Fogarty, T. J., & Jonas, G. A. (2019). The Goldilocks Relationship between Exam Completion Sequencing and Performance in Accounting Classes. Advances in Accounting Education: Teaching and Curriculum Innovations, 22, 89-107. https://doi.org/10.1108/S1085-462220190000022005
Fornell, C. & Larcker, D. F., 1981. Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382–388.
Freeman, R. E. (1984), Strategic Management, A Stakeholder Approach, Pitman Series in Business and Public Policy. Harpercollins College Div; First edition (January 1, 1984).
Garnett, R. P. (2011). The role of the framework in IFRS interpretation. Presentation to the Joint IAA IFRS Foundation IFRS Teaching Special Interest Session (June 27). Fancourt, George, South Africa
Hair, J. F., Hult, G. T. M., Ringle, C. M., et al., 2014. A primer on partial least squares structural equation modeling (PLS-SEM). USA: SAGE Publications.
Hair, J. F., Hult, G. T. M., Ringle, C. M., et al., 2017. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). USA: SAGE Publications.
Hair, J. F., Risher, J. J., Sarstedt, M., et al., 2019. When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24.
Henseler, J. & Sarstedt, M., 2013. Goodness – of – fit indices for partial least squares path modeling . Computational Statistics, 28, 565–580.
Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Hilton, S., & Johnstone, N. (2013). The IFRS transition and accounting Education: a Canadian perspective post-transition. Issues in Accounting Education, 28(2), 253-261. http://dx.doi.org/10.2308/iace-50366
Jackling, B, De Lange, P. A. & Natoli, R. (2013). Transitioning to IFRS in Australian classrooms: impact on teaching approaches. Issues in Accounting Education, 28(2), 263-275. http://dx.doi.org/10.2308/iace-50358.
Joshua, A., Kalifeh. (2017). IFRS in Higher Education: An Exploratory Study. The University of Southern Mississippi, Honors Teses. 475. Available at: htp://aquila.usm.edu/honors_theses/475
Kang, G., Liu, X., & Hsiao, D. (2016). Are We Ready for the Changes in U.S. Accounting Standards? Some Evidence of Midwestern Universities Curriculum. Journal of Accounting – Business & Management, 23(1), 1-14.
Krasodomska, J. & Godawska, J. (2021). E-learning in accounting education: the influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), 22-41. https://doi.org/10.1080/09639284.2020.1867874
Le The Anh. (2017). Discussing accounting training methods according to international financial reporting standards. Journal of Dai Nam University. Available at: http://dainam.edu.vn/en/tin-tuc/trao-doi-ve-phuong-phap-dao-tao-ke-toan-theo-chuan-muc-bao-cao-tai-chinh -quoc-te
López-Díaz, M. T., Peña, M. (2021). Mathematics Training in Engineering Degrees: An Intervention from Teaching Staff to Students. Mathematic, 9, 1475. https://doi.org/-10.3390/math 9131475
Mellado, L., Parte, L., & Villanueva, E. (2020). Perceptions of the accounting profession based on an analysis of metaphors by undergraduate accounting students. Accounting Education, 29(6), 572-604. https://doi.org/10.1080/09639284.2020.1833227
Ministry of Education and Training. (2021). Circular No. 17/2021/TT-BGDĐT, issued on June 22, 2021, on standards of training programs; formulating, appraising and promulgating training programs at higher education levels. Hanoi.
Ministry of Finance. (2016). Decision No. 345/QD-BTC on approving the Scheme on the application of financial reporting standards in Vietnam, issued on March 16, 2020. Hanoi.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. The Academy of Management Review, 22(4), 853–886. https://doi.org/10.2307/259247
Mkhongi, F.A., Musakwa, W. (2020). Perspectives of GIS Education in High Schools: An Evaluation of uMgungundlovu District, KwaZulu-Natal, South Africa. Educational Science, 10, 131. https://doi.org/10.3390/educsci10050131
Munter, P., & Reckers, P. (2009). IFRS and collegiate accounting curricula in the United States: 2008 a survey of the current state of education conducted by KPMG and the Education Committee of the American Accounting Association. Issues in Accounting Education, 24(2), 131–139. https://doi.org/10.2308/iace.2009.24.2.131.
Nanyan, D., Bai, M., Zhang, H., & Zhang, J. (2019). Approaches to learning IFRS by Chinese accounting students. Journal of Accounting Education, Available at: https://doi.org/10.1016/j.jaccedu.2019.04.002
National Assembly. (2018). Law No. 34/2018/QH18 on the Law on amending and supplementing a number of articles of the Law on Higher Education. Hanoi.
Nguyen Cuu Dinh. (2017). Introducing IFRS into accounting training programs of Vietnamese universities. Proceedings of the Workshop “IFRS - Opportunities and challenges when applied in Vietnam, 247-255.
Parvathy, P. R. (2017). IFRS convergence: opportunities and challenges in India. Accounting and Financial Control, 1(2), 13-18.
Pham Thi Tuyet Minh. (2019). Renovating accounting and auditing training at Vietnamese universities in the context of economic integration. Proceedings of the conference "Vietnamese Accounting - Future and Prospects”, 144-148
Robert, K. L., & Donna, L. S. (2011). IFRS Teaching Resources: Available and Rapidly Growing. Accounting Education, 20(4), 317-338. https://doi.org/10.1080/09639284.20-11.583795
Rothstein, J. (2017). Measuring the impact of teachers: Comment. American Economic Review 107 (6), 1656–1684.
Rouse, C. E., & Barrow, L. (2009). School vouchers and student achievement: Recent evidence and remaining questions. Annual Review of Economics, 17–42.
Seifan, M., Dada, O. D., Berenjian, A. (2020). The Effect of Real and Virtual Construction Field Trips on Students’ Perception and Career Aspiration. Sustainability, 12, 1200. https://doi.org/10.3390/su12031200
Susan, M., Albring, R., Elder, J. (2020). Research Initiatives in Accounting Education: Managing Academic Programs. Issues in Accounting Education, 35(4), 61–74. doi: https://doi.org/10.2308/ISSUES-2020-020
Szwarc, E., Wikarek, J., Gola, A., Bocewicz, G., Banaszak, Z. (2020). Interactive Planning of Competency-Driven University Teaching Staff Allocation. Applied Sciences, 10, 4894. https://doi.org/10.3390/app10144894
Ta, T. T., Pham, D. C., Nguyen, H. A., Doan, T. N., Dinh, T. H., Do, H. G., & Pham, H. T. (2021). Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange. Journal of Asian Finance, Economics and Business, 8(2), 873–882. https://doi:10.13106/jafeb.2021.vol8.no2.0873
Tami, A. M., Bika-Lele, E. C., Mekoulou-Ndongo, J., Ayina-Ayina, C.N., Guessogo, W.R., Lobe Tanga, M.-Y., Owona Manga, L.J., Temfemo, A., Bongue, B., Mandengue, S.H. (2021). Epidemiology of Musculoskeletal Disorders among the Teaching Staff of the University of Douala, Cameroon: Association with Physical Activity Practice. Int. J. Environ. Res.Public Health, 18, 6004. https://doi.org/10.3390/ijerph18116004.
Turhan, M., Şengür, D., Karabatak, S., Guo, Y., Smarandache, F. (2018). Neutrosophic Weighted Support Vector Machines for the Determination of School Administrators Who Attended an Action Learning Course Based on Their Conflict-Handling Styles. Symmetry, 10, 176. https://doi.org/10.3390/sym10050176.
Thomas, D., & Lee, E. P. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, 20(1), 65-91.
Tran Manh Dung & Nguyen Thuy Hong. (2016). Teaching IFRS in accounting training. Journal of Accounting & Auditing, 150, 15-17.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019), Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169–2180. https://doi. org/10.5267/j.msl.2019.7.035.
Trinh Duc Vinh. (2019). Skills - knowledge accountants need to be equipped to meet the requirements of accounting innovation in Vietnam. Proceedings of the Vietnam Accounting Conference - Future and Prospects, 22-23.
Zhu, H., Rich, K., Michenzi, A., & Cherubini, J. (2011). User-oriented IFRS education in introductory accounting at U.S. academic institutions: current status and influencing factors. Issues in Accounting Education, 26(4), 725-750. https://doi.org/10.2308/iace-50058.
Valenzuela, J. P., Bellei, C., & Ríos, D. D. L. (2014). Socioeconomic school segregation in a market-oriented educational system. The case of Chile. Journal of Education Policy, 29(2), 217-241.