IDEAS home Printed from https://ideas.repec.org/p/hal/gemptp/hal-00650545.html
   My bibliography  Save this paper

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

Author

Listed:
  • Nhu Tuyên Lê

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

  • Marc De Bourmont

    () (Pôle de Recherche - Rouen Business School - Rouen Business School)

  • Olivier Vidal

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

Abstract

The study uses a questionnaire to capture the determinants of the perception by actors dealing with the accounting changes. It leads to four results : (1) the perceptions of the accounting changes are different among respondents depending on the characteristics of their profile; (2) it appears that the perception concerning the conceptual changes and the practical changes reveals discrepancies in terms of time; (3) the study calls into question the generally accepted assumption whereas the conservatism is intimately related to accounting in the capitalism system; (4) the accounting changes are a process of transformation over the long term and the perception of these accounting changes is neither immediate nor homogeneous.

Suggested Citation

  • Nhu Tuyên Lê & Marc De Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
  • Handle: RePEc:hal:gemptp:hal-00650545
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650545
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-00650545/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    2. Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 713-737.
    3. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    4. Darek Klonowski, 2005. "The Evolution of the Venture Capital Industry in Transition Economies: The Case of Poland," Post-Communist Economies, Taylor & Francis Journals, vol. 17(3), pages 331-348.
    5. Pat Sucher & Willie Seal & Ivan Zelenka, 1996. "True and fair in the Czech Republic: a note on local perceptions," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 545-557.
    6. L. V. Liberman & A. M. Eidinov, 1995. "The development of accounting in tsarist Russia and the USSR," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 777-807.
    7. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    8. James Patton & Ivan Zelenka, 1997. "An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 605-626.
    9. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    10. Wang, Yijiang & Chang, Chun, 1998. "Economic transition under a semifederalist government: The experience of China," China Economic Review, Elsevier, vol. 9(1), pages 1-23.
    11. Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.
    12. Jozef Konings & Hylke Vandenbussche, 2004. "The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 131-159.
    13. Pat Sucher & Katarzyna Kosmala & Svetlana Bychkova & Irene Jindrichovska, 2005. "Introduction: Transitional economies and changing notions of accounting and accountability," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 571-577.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Communism; Capitalism; Economy in transition; Viet Nam; Communisme; capitalisme; économie en transition; perception; Viêt-Nam;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:gemptp:hal-00650545. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.