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

Nhu Tuyên Le (), Marc de Bourmont () and Olivier Vidal ()
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Nhu Tuyên Le: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management
Marc de Bourmont: Pôle Finance Responsable - Rouen Business School - Rouen Business School
Olivier Vidal: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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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.

Keywords: Capitalism; Economy in transition; perception; économie en transition; Comptabilité soviétique; communisme; capitalisme; Viêt-Nam (search for similar items in EconPapers)
Date: 2011-05-09
Note: View the original document on HAL open archive server: https://hal.science/hal-02104096
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Published in Congrès de l'Association Francophone de Comptabilité, May 2011, Montpellier, France

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