LIENS ENTRE COMPTABILITE ET SYSTEME ECONOMIQUE: LA TRANSITION VIETNAMIENNE

Nhu Tuyên Le ()
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Nhu Tuyên Le: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Abstract: The links between accounting and economic system have been addressed through the publications on capitalism. But the empirical studies dedicated to the relations between accounting and economy are quite rare as these two objects, traditionally, belong to two distinctive fields. The transition literature has shown that any economic transition process is accompanied by the accounting reform. Therefore, the economic transition appeals as the ideal empirical field to revisit the seminal links between accounting and economic system. We have selected the process of the Vietnamese transition for our empirical study. The study carried out on the case of Vietnam will illustrate the interpenetration between the accounting transition and the economic transition.

Keywords: Economic transition; accounting reform; commanded price; centralised and planned economy; Transition économique; réforme comptable; prix administré; économie centralisée et planifiée (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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