I can not advise about how unique such topic in your field. But I guess the TPB is well chosen if you want to elucidate the antecedents of intentions towards IFRS adoption from a socio-phsychological perspective of managers/owners.

Good luck

Sayed Elhoushy Thank you very much

It would not be a very exciting, or even very interesting, PhD. In the UK a PhD has to produce some novel knowledge and such an approach could struggle to achieve this

Alistair R Anderson thank you very much for you comments.

I thought since the application of IFRS for SMEs is not a mandatory requirement, the intention to adopt/apply and the actual adoption/application of IFRS for SMEs should be driven by specific factors at the organizational level that is not yet well documented. Moreover, In a country like Sri Lanka where regulatory and enforcement mechanism is relatively low, the compliance to specific requirements like accounting standards mostly depends on the socio-psychological perspective of prepares within the organization. I think that has not yet been addressed in the literature. Furthermore, the application of techniques such as Structural Equation modeling for above scenarios is rare.

Isn't it worthwhile to study on these aspect?

I agree with Alistair. You need to modify the topic either to 'suggest 'Exploring the adoption of IFRS for SMES: A case study of ....'. A PhD should bring about a new knowledge or experience that is not obvious from the beginning. Try to read further and find out in clear terms and succinctly what are the issues at hand you are trying to find solutions to.

Wise words from Olefile@. Think about you could expand the question. Perhaps something about what type of business or owner and what factors influence the decision

I suggest you link it to an issue to make it interestin. It looks too simpl.

Olefile Molwane Alistair R Anderson Olakunle Jayeola Thank you all