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

Author

Listed:
  • Nhu Tuyên Lê

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

  • Marc de Bourmont

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

  • Olivier Vidal

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

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," Post-Print hal-00650545, HAL.
    • Handle: RePEc:hal:journl:hal-00650545
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650545
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    References listed on IDEAS

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