The construction of accountant identity in a transitioning economy: the case of Vietnam

Lisa‐Uyen Nguyen

Accounting and Finance, 2019, vol. 59, issue 3, 1709-1740

Abstract: This study investigates the complex and multi‐faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio‐political and economic development. The concept of ‘identity work’ and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as ‘operating principles’ that characterise accountants’ identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants’ negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital).

Date: 2019
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