The history of accounting standard setting in an emerging transition economy: The case of Vietnam

Phan, D, Joshi, M and Tran Nam, B 2018, 'The history of accounting standard setting in an emerging transition economy: The case of Vietnam', Accounting History, vol. 23, no. 3, pp. 379-406.


Document type: Journal Article
Collection: Journal Articles

Title The history of accounting standard setting in an emerging transition economy: The case of Vietnam
Author(s) Phan, D
Joshi, M
Tran Nam, B
Year 2018
Journal name Accounting History
Volume number 23
Issue number 3
Start page 379
End page 406
Total pages 28
Publisher Sage Publications Ltd.
Abstract The article aims to examine the history of Vietnam's accounting practices and standard setting in the context of its transition towards a market-based economy. Vietnam is chosen as a case study because of its unique combination of factors and the accelerated changes occurring in recent years. More specifically, the article has three research objectives: (1) to explore the distinctive stages in the evolution of accounting practices in Vietnam, (2) to explain the institutional pressures that have shaped the evolution of accounting standards in Vietnam and (3) to understand the implications of these historical developments on the changes in Vietnam's accounting standards. To achieve these research objectives, we employ a theoretical framework that incorporates elements of the institutional theory to the 7P model proposed by Carnegie and Napier. This framework analyses the issues under study in terms of the seven dimensions: periods, places, people, practices, propagation, products and profession.
Subject Accounting Theory and Standards
Keyword(s) 7P model
accounting standards
institutional theory
Vietnam
DOI - identifier 10.1177/1032373217745672
Copyright notice © The Author(s) 2018
ISSN 1032-3732
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