Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS
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...
Paper Details
Title
Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS
Published Date
Aug 20, 2020
Journal
Volume
32
Issue
4
Pages
475 - 493
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Notes
History