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- W2015253514 abstract "Abstract Since 1986, Vietnam has been reforming its economic system, moving from a centrally planned economy to a market-oriented economy connected to the rest of the world. This process has been shaped by the tensions and power relationship between moderate and radical reformers and the interaction of their reform strategies. This paper demonstrates that, unlike many reforms in former socialist countries, the Vietnamese accounting reform resulted from both external pressures and internal needs. Because Vietnam switched from state capitalism to a type of mixed capitalism, the country was in a position to adapt the former ‘socialist’ accounting system relatively ‘quietly’, moving towards a private capitalist accounting model but preserving many fundamental peculiarities of the old system. The maintenance of the old accounting structure can be explained by the continuity of the political, economic and social environment. However, the transformation has also generated some difficulties due to adapting a private capitalist accounting system to work in a state-dominated market economy. Notes Interview in Stocks Investment, 12 April 2009. Mr Dang Van Thanh was former director of the Department of Accounting Policies, Ministry of Finance, and is president of the Vietnam Association of Accountants and Auditors. Interview in Stocks Investment, 10 August 2008. Mr Bui Van Mai was former director of the Department of Accounting Policies and is vice-president of the Association of Accountants and Auditors." @default.
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- W2015253514 date "2011-12-01" @default.
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- W2015253514 title "Economic Transition and Accounting System Reform in Vietnam" @default.
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- W2015253514 doi "https://doi.org/10.1080/09638180.2011.623858" @default.
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