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dc.contributor.authorPhi Anh, Doan Ngoc
dc.contributor.authorNguyen, Tom
dc.date.accessioned2017-05-03T11:40:22Z
dc.date.available2017-05-03T11:40:22Z
dc.date.issued2013
dc.date.modified2014-01-09T23:04:04Z
dc.identifier.issn1321-7348
dc.identifier.doi10.1108/13217341311316959
dc.identifier.urihttp://hdl.handle.net/10072/55460
dc.description.abstractPurpose - To provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design/Methodology/Approach - A combination of (a) analytical review and synthesis of information available from diverse sources, and (b) analysis of information obtained from interviews with 20 middle-to-senior practicing accountants. Findings - Over the past two decades, as Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some basic features and practices retained from the old (Soviet-style and French-influenced) system. Further convergence toward international practices is likely to be slow, especially in the SME sector and in large enterprises that do not attract capital from foreign sources. Developments in management accounting and the accounting profession are also reviewed. Originality/Value - The paper contributes to the literature by (a) providing structured and consistent information about a country which is reported only infrequently in the international literature, and (b) considering both the pros and cons of harmonizing with IAS/IFRS in a developing-country context.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald Group Publishing
dc.publisher.placeUnited Kingdom
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom74
dc.relation.ispartofpageto95
dc.relation.ispartofissue1
dc.relation.ispartofjournalAsian Review of Accounting
dc.relation.ispartofvolume21
dc.rights.retentionY
dc.subject.fieldofresearchInternational Accounting
dc.subject.fieldofresearchManagement Accounting
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150104
dc.subject.fieldofresearchcode150105
dc.subject.fieldofresearchcode1501
dc.titleAccounting in a developing transitional economy: the case of Vietnam
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2013
gro.hasfulltextNo Full Text
gro.griffith.authorNguyen, Tom


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