FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3080496009> ?p ?o ?g. }

• W3080496009 endingPage "493" @default.
• W3080496009 startingPage "475" @default.
• W3080496009 abstract "Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS). Design/methodology/approach The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators. Findings This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators. Research limitations/implications This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups. Practical implications Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process. Originality/value This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context." @default.
• W3080496009 created "2020-09-01" @default.
• W3080496009 creator A5002622822 @default.
• W3080496009 creator A5029016921 @default.
• W3080496009 creator A5033534565 @default.
• W3080496009 creator A5033801786 @default.
• W3080496009 creator A5053528881 @default.
• W3080496009 date "2020-08-20" @default.
• W3080496009 modified "2023-10-01" @default.
• W3080496009 title "Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS" @default.
• W3080496009 cites W1489795050 @default.
• W3080496009 cites W1528653333 @default.
• W3080496009 cites W1538461120 @default.
• W3080496009 cites W1545970450 @default.
• W3080496009 cites W1553242468 @default.
• W3080496009 cites W1597911860 @default.
• W3080496009 cites W1605651646 @default.
• W3080496009 cites W1919511794 @default.
• W3080496009 cites W1964604396 @default.
• W3080496009 cites W1965278510 @default.
• W3080496009 cites W1966279695 @default.
• W3080496009 cites W1979290264 @default.
• W3080496009 cites W1979468914 @default.
• W3080496009 cites W1979883472 @default.
• W3080496009 cites W1983849500 @default.
• W3080496009 cites W1985253748 @default.
• W3080496009 cites W1990400010 @default.
• W3080496009 cites W1998423389 @default.
• W3080496009 cites W1999626176 @default.
• W3080496009 cites W2001042899 @default.
• W3080496009 cites W2001331297 @default.
• W3080496009 cites W2002599130 @default.
• W3080496009 cites W2002924766 @default.
• W3080496009 cites W2015253514 @default.
• W3080496009 cites W2015835483 @default.
• W3080496009 cites W2019436494 @default.
• W3080496009 cites W2021907516 @default.
• W3080496009 cites W2024660168 @default.
• W3080496009 cites W2024927166 @default.
• W3080496009 cites W2042822836 @default.
• W3080496009 cites W2066989152 @default.
• W3080496009 cites W2080841932 @default.
• W3080496009 cites W2087942468 @default.
• W3080496009 cites W2091427966 @default.
• W3080496009 cites W2092970672 @default.
• W3080496009 cites W2096809665 @default.
• W3080496009 cites W2097442767 @default.
• W3080496009 cites W2102388214 @default.
• W3080496009 cites W2114703759 @default.
• W3080496009 cites W2124282699 @default.
• W3080496009 cites W2214301019 @default.
• W3080496009 cites W2284202599 @default.
• W3080496009 cites W2288713361 @default.
• W3080496009 cites W2339143859 @default.
• W3080496009 cites W2339745700 @default.
• W3080496009 cites W2519182586 @default.
• W3080496009 cites W2565020445 @default.
• W3080496009 cites W2568593644 @default.
• W3080496009 cites W2594257774 @default.
• W3080496009 cites W2761989419 @default.
• W3080496009 cites W2767487416 @default.
• W3080496009 cites W2774688714 @default.
• W3080496009 cites W2775953869 @default.
• W3080496009 cites W2787902483 @default.
• W3080496009 cites W2791385292 @default.
• W3080496009 cites W2925040961 @default.
• W3080496009 cites W2934281166 @default.
• W3080496009 cites W2937790539 @default.
• W3080496009 cites W2941927055 @default.
• W3080496009 cites W2943718297 @default.
• W3080496009 cites W2945444866 @default.
• W3080496009 cites W3122132610 @default.
• W3080496009 cites W3122176856 @default.
• W3080496009 cites W3123282572 @default.
• W3080496009 cites W3123778819 @default.
• W3080496009 cites W3124931347 @default.
• W3080496009 cites W3125209437 @default.
• W3080496009 doi "https://doi.org/10.1108/par-03-2020-0026" @default.
• W3080496009 hasPublicationYear "2020" @default.
• W3080496009 type Work @default.
• W3080496009 sameAs 3080496009 @default.
• W3080496009 citedByCount "8" @default.
• W3080496009 countsByYear W30804960092021 @default.
• W3080496009 countsByYear W30804960092022 @default.
• W3080496009 countsByYear W30804960092023 @default.
• W3080496009 crossrefType "journal-article" @default.
• W3080496009 hasAuthorship W3080496009A5002622822 @default.
• W3080496009 hasAuthorship W3080496009A5029016921 @default.
• W3080496009 hasAuthorship W3080496009A5033534565 @default.
• W3080496009 hasAuthorship W3080496009A5033801786 @default.
• W3080496009 hasAuthorship W3080496009A5053528881 @default.
• W3080496009 hasConcept C103621254 @default.
• W3080496009 hasConcept C121955636 @default.
• W3080496009 hasConcept C126415523 @default.
• W3080496009 hasConcept C138885662 @default.
• W3080496009 hasConcept C144133560 @default.
• W3080496009 hasConcept C163867264 @default.
• W3080496009 hasConcept C190832808 @default.

• next