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2024
- ISIDORE Id: 10670/1.bc3e70...
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accounting reform economic transition Vietnam accounting reform economic transition VietnamSujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Nhu Tuyên Lê et al., « Professional perceptions of accounting reforms: The case of the transition in Vietnam », La Revue des Sciences de Gestion, ID : 10670/1.bc3e70...
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The transformation of economic systems through political programs sometimes modifies corporate accounting (regulations, objectives, principles, accounting forms). The application of this new accounting system may then produce divergent results, possibly due to the different perceptions of the regulations of those who have to implement them. This phenomenon can be examined in the context of Vietnam’s transition from a planned centralized economy to a market economy. Our empirical study is based on rare information collected through a survey relating to the perceptions of accounting professionals. Our results indicate a differentiated perception of the accounting changes that can be explained by the socio-cultural characteristics of individuals.
