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Doctoral thesis of Philosophy: A study of the development of accounting in Vietnam

Chia sẻ: Dạ Hành Nhân | Ngày: | Loại File: PDF | Số trang:462

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This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

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