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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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    The links between accounting and economic system have been addressed through the publications on capitalism. But the empirical studies dedicated to the relations between accounting and economy are quite rare as these two objects, traditionally, belong to two distinctive fields. The transition literature has shown that any economic transition process is accompanied by the accounting reform. Therefore, the economic transition appeals as the ideal empirical field to revisit the seminal links between accounting and economic system. We have selected the process of the Vietnamese transition for our empirical study. The study carried out on the case of Vietnam will illustrate the interpenetration between the accounting transition and the economic transition.

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    Date of creation: 27 May 2009
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    Handle: RePEc:hal:gemptp:halshs-00460227
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