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

  • 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 - Conservatoire National des Arts et Métiers [CNAM])

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    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.

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

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    Date of creation: 10 May 2011
    Date of revision:
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:gemptp:hal-00650545
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