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Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne

  • Nhu Tuyên Le

    ()

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

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    Les liens entre comptabilité et système économique ont été depuis longtemps étudiés au travers des construits conceptuels sur le capitalisme par les auteurs de différents champs de littérature. Rares sont les travaux empiriques sur les relations d'interdépendance entre ces objets d'étude qui traditionnellement relèvent de deux domaines distincts, l'économie et la comptabilité. La transition économique post-communiste, décrite comme la transformation d'une économie centralisée et planifiée vers un système d'économie de marché de type capitaliste, est systématiquement accompagnée par des réformes de la comptabilité. Elle constitue donc un terrain idéal pour revisiter ces liens indissociables entre comptabilité et système économique. L'analyse historique sur la réforme comptable vietnamienne cherche à montrer que les deux trajectoires économique et comptable ne sont pas indépendantes mais imbriquées l'une dans l'autre.

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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number halshs-00460227.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:gemptp:halshs-00460227
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00460227
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