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La perception des changements comptables par les acteurs : le cas du Viêt-Nam


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  • Nhu Tuyên Lê

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Marc De Bourmont

    (Rouen Business School - Rouen Business School)

  • Olivier Vidal

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers [CNAM] : EA2430)

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    Cet article a pour objet l'étude des déterminants de la perception des changements comptables par les acteurs mêmes de la Comptabilité, dans le contexte de transition économique au Viêt-nam. À partir du traitement statistique d'un questionnaire produit à cet effet, l'étude conduit à quatre résultats : (1) les perceptions des changements sont hétérogènes et conditionnées par le profil des répondants ; (2) il semble exister une différence de perception temporelle entre les changements conceptuels et les changements techniques ; (3) l'étude questionne le postulat selon lequel le principe de prudence est une caractéristique de la comptabilité capitaliste ; (4) une réforme comptable est un processus de transformation sur le long terme ; la perception des changements n'est ni immédiate ni homogène.

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    Bibliographic Info

    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00650545.

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    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:gemptp:hal-00650545

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    Keywords: Communisme ; capitalisme ; économie en transition ; perception ; Viêt-Nam;

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