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- W2022170904 abstract "Purpose The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design/methodology/approach A combination of analytical review and synthesis of information available from diverse sources, and analysis of information obtained from interviews with 20 middle‐to‐senior practicing accountants. Findings Over the past two decades, as Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some basic features and practices retained from the old (Soviet‐style and French‐influenced) system. Further convergence toward international practices is likely to be slow, especially in the SME sector and in large enterprises that do not attract capital from foreign sources. Developments in management accounting and the accounting profession are also reviewed. Originality/value The paper contributes to the literature by providing structured and consistent information about a country which is reported only infrequently in the international literature, and considering both the pros and cons of harmonizing with IAS/IFRS in a developing‐country context." @default.
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- W2022170904 date "2013-05-10" @default.
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- W2022170904 title "Accounting in a developing transitional economy: the case of Vietnam" @default.
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