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The construction of accountant identity in a transitioning economy: the case of Vietnam

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  • Lisa‐Uyen Nguyen

Abstract

This study investigates the complex and multi‐faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio‐political and economic development. The concept of ‘identity work’ and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as ‘operating principles’ that characterise accountants’ identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants’ negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital).

Suggested Citation

  • Lisa‐Uyen Nguyen, 2019. "The construction of accountant identity in a transitioning economy: the case of Vietnam," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1709-1740, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1709-1740
    DOI: 10.1111/acfi.12470
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    Cited by:

    1. Mai, Nhat Chi, 2020. "Related Party Transactions, State Ownership, the Cost of Corporate Debt, and Corporate Tax Avoidance: Evidence from Vietnam," OSF Preprints y5qj3, Center for Open Science.

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