The research aims to examine the factors influencing the level of readiness to adopt the International Financial Reporting Standard on revenue (IFRS 15) among Vietnamese software enterprises. This study employs a quantitative approach based on survey data collected in 2025 from 403 directors, chief accountants, and accountants working in software enterprises. The reliability and structure of the measurement scales are assessed using Cronbach’s Alpha and Exploratory Factor Analysis, while the research model is estimated and tested using Partial Least Squares Structural Equation Modeling. The results indicate that the legal system, firm size, the professional qualifications and experience of accountants, professional accounting and auditing consulting organizations, the qualifications and awareness of managers, as well as information technology infrastructure all have positive effects on the level of readiness to adopt IFRS 15. This study provides empirical evidence on the factors influencing the readiness to adopt IFRS 15 in the context of a developing country. The findings also offer useful references for policymakers in formulating appropriate policies and supporting enterprises in effectively implementing IFRS 15.