Economic Transition and Accounting System Reform in Vietnam

References

• Adams , C. A. and McMillan , K. M. 1997 . Internationalising financial reporting in a newly emerging market economy: the Polish example . Advances in International Accounting , 10 : 139 – 164 .
   Google Scholar
• Bailey , D. 1995 . Accounting in transition in the transitional economy . European Accounting Review , 4 ( 4 ) : 595 – 623 .
   Google Scholar
• Baker , C. , Biondi , Y. and Zhang , Q. 2010 . Disharmony in international accounting standards setting: the Chinese approach to accounting for business combinations . Critical Perspectives on Accounting , 21 : 107 – 117 .
   Google Scholar
• Beresford , M. 2008 . Doi Moi in review: the challenges of building market socialism in Vietnam . Journal of Contemporary Asia , 19 ( 2 ) : 221 – 243 .
   Google Scholar
• Bergeret , P. 2002 . Paysans, Etat et Marchés au Vietnam: Dix ans de coopération agricole dans le bassin du Fleuve Rouge , Paris : GRET-Karthala .
   Google Scholar
• Berry , M. 1983 . The accounting function in socialist economics . International Journal of Accounting , 18 ( 1 ) : 186 – 198 .
   Google Scholar
• Binns , P. 1987 . The Theory of State Capitalism, in Russia from Workers' State to State Capitalism , London : Bookmarks .
   Google Scholar
• Biondi , Y. and Zhang , Q. 2007 . Accounting for the Chinese context: a comparative analysis of IASB and Chinese financial reporting standards . Socio-Economic Review , 5 ( 4 ) : 695 – 724 .
   Google Scholar
• Bui , Van Mai . 2001 . The Vietnamese accounting standards in early XXI century . Accounting Review , 28 : 22 – 24 . (in Vietnamese)
   Google Scholar
• Buick , A. and Crump , J. 1986 . State Capitalism: The Wages System under New Management , Basingstoke : Macmillan .
   Google Scholar
• Burchell , S. , Clubb , C. and Hopwood , A. G. 1985 . Accounting in its social context: towards a history of value added in the United Kingdom . Accounting, Organizations and Society , 10 ( 4 ) : 384 – 431 .
   Google Scholar
• Chan , N. , Dao , D. H. , Hai , H. M. and Dung , N. T. 1998 . Evaluating tax reform in Vietnam using general equilibrium methods, Working Paper, International Development Research Centre
   Google Scholar
• Chiapello , E. and Ding , Y. 2004 . Accounting and economic systems: an illustration with the economic transition process in China, Working Paper
   Google Scholar
• Choi , F. S.S. and Mueller , G. G. 1992 . International Accounting , New Jersey : Prentice Hall .
   Google Scholar
• Communist Party of Vietnam . 1986 . Sixth Congress of the Communist Party of Vietnam (Hanoi)
   Google Scholar
• Communist Party of Vietnam . 1991 . Seventh Congress of the Communist Party of Vietnam (Hanoi)
   Google Scholar
• Communist Party of Vietnam . 1996 . Ninth Congress of the Communist Party of Vietnam (Hanoi)
   Google Scholar
• Communist Party of Vietnam . 2001 . Tenth Congress of the Communist Party of Vietnam (Hanoi)
   Google Scholar
• Cooper , D. and Sherer , M. 1984 . The value of corporate accounting reports – arguments for a political economy of accounting . Accounting, Organizations and Society , 9 ( 3/4 ) : 207 – 232 .
   Web of Science ®Google Scholar
• Cuong , L. V. , Hac , T. H. and Dao , T. T. A. 1998 . “ L'économie vietnamienne de 1976 à 1994 ” . In L'économie vietnamienne en transition: les facteurs de la réussite , Edited by: Van Cuong , Le and Mazier , J. 19 – 53 . Paris : L'Harmattan .
   Google Scholar
• Dang , Van Thanh . 1995 . The important initial steps in the process of accounting reform in Vietnam . Journal of Finance , 12 : 1 – 2 . (in Vietnamese)
   Google Scholar
• Dang , Van Thanh . 1996 . The new accounting system for businesses . Journal of Finance , 2&6 : 2 – 6 . (in Vietnamese)
   Google Scholar
• Dang , Van Thanh . 1998 . Direction for developing Vietnamese accounting and role of the accounting profession . Accounting Review , 13 : 154 – 158 . (in Vietnamese)
   Google Scholar
• Dixon , C. 2002 . State, capital, and resistance to globalisation in the Vietnamese transitional economy . Environment and Planning A , 34 : 599 – 618 .
   Web of Science ®Google Scholar
• Dixon , C. 2003 . Developmental lessons of the Vietnamese transitional economy . Progress in Development Studies , 3 ( 4 ) : 287 – 306 .
   Google Scholar
• Dunford , M. 1998 . “ Differential development, institutions, modes of regulation and comparative transitions to capitalism: Russia, the Commonwealth of Independent States and the former German Democratic Republic ” . In Theorizing Transition , Edited by: Pickles , J. and Smith , A. 76 – 111 . London : Routledge .
   Google Scholar
• Ezzamel , M. , Xiao , Z. and Pan , A. 2007 . Political ideology and accounting regulation in China . Accounting, Organizations and Society , 32 ( 7/8 ) : 669 – 700 .
   Google Scholar
• Fford , A. and de Vylder , S. 1996 . From Plan to Market: The Economic Transition in Vietnam , Boulder, CO : Westview Press .
   Google Scholar
• Forester, D. (1997) Schmalenbach and after: A Study of the evolution of German business ecncs. Strathclyde Convergencies (UK).
   Google Scholar
• Gilling , D. M. 1976 . Accounting and social change . International Journal of Accounting , : 59 – 71 . Spring
   Google Scholar
• Gouldner , A. W. 1955 . Metaphysical pathos and the theory of bureaucracy . The American Political Science Review , 49 ( 2 ) : 495 – 507 .
   Google Scholar
• Government of Vietnam . 1948 . Decree No. 1535/VP/TDQ, 15 September
   Google Scholar
• Government of Vietnam . 1988 . Policy of business financial mechanism for SOEs, Decree No. 217/HĐBT (Hanoi)
   Google Scholar
• Government of Vietnam . 1992 . An experimental program transformation of SOEs into joint stock companies, Decree No. 388/HĐBT (Hanoi)
   Google Scholar
• Griffin , K. 1998a . Economic Reform in Vietnam , Basingstoke : Macmillan .
   Google Scholar
• Griffin , K. 1998b . “ Preface ” . In Economic Reform in Vietnam , Edited by: Griffin , K. ix – xvi . Basingstoke : Macmillan .
   Google Scholar
• Gros , D. and Steinherr , A. 2005 . Economic Transition in Central and Eastern Europe , Edited by: Gros , D. and Steinherr , A. Cambridge : Cambridge University Press .
   Google Scholar
• Guesnerie , R. 1996 . L'économie de marché , Paris : Ed. Flammarion .
   Google Scholar
• Guo , S. 2004 . Economic transition in China and Vietnam: a comparative perspective . Asian Profile , 32 ( 5 ) : 393 – 410 .
   Google Scholar
• Harvie , C. and Tran , Van Hoa . 1997 . Vietnam's Reforms and Economic Growth , Edited by: Harvie , C. and Tran , Van Hoa . New York : Macmillan .
   Google Scholar
• Hilferding, R. (1981) Finance capital. A study of the latest phase of capitalist development. Tim Bottomore (Ed.). London.
   Google Scholar
• Hopwood , A. G. 1983 . On trying to study accounting in the contexts in which it operates . Accounting, Organizations and Society , 8 ( 2/3 ) : 287 – 305 .
   Web of Science ®Google Scholar
• Krzywda , D. , Bailey , D. and Schroeder , M. 1995 . A theory of European accounting development applied to accounting change in contemporary Poland . European Accounting Review , 4 ( 4 ) : 625 – 657 .
   Google Scholar
• Lavigne , M. 1999 . Économie du Vietnam: Réforme, ouverture et développement , Paris : L'Harmattan .
   Google Scholar
• Le Nhu , Tuyen . 2008 . Evolution des formes comptables en contexte de transition économique: le cas du Viêt Nam, Ph.D. dissertation, HEC, Paris
   Google Scholar
• Le Thanh , Ton . 2000 . “ Actionarisation des enterprises étatiques au Vietnam ” . In La relation entre secteurs public et privé dans l'économie de marché, le rôle de la formation , Edited by: Nguyen , Thuyet Minh , Le Thanh , Ton , Hermen , J.-L. and Théron , J.-P. 157 – 165 . Toulouse : Press de l'Université des sciences sociales de Toulouse .
   Google Scholar
• Lenin , V. I. 1919 . Les héros de l'Internationale de Berne . Revue internationale Communiste , No. 2
   Google Scholar
• Lenin , V. I. 1962 . Oeuvres choisies , Moscow : Editions de progrès .
   Google Scholar
• Leung , S. and Riedel , J. 2001 . The role of the state in Vietnam's economic transition, Working Paper, Asia Pacific School of Economics and Government, The Australian National University. Available at: http://apseg.anu.eud.au
   Google Scholar
• Mattick , P. 1947 . Bolshevism and Stalinism . Politics , 4 ( 2 )
   Google Scholar
• Mazdorov , V. 1972 . Istorija bukhgalterskogo uceta v SSSR , Moscow : Ed. Finansy .
   Google Scholar
• McCormick , B. 1998 . Political changes in China and Vietnam: coping with the consequences of economic reform [Special issue: Transforming Asian socialism: China and Vietnam compared] . The China Journal , 40 : 121 – 143 .
   Google Scholar
• Meek , G. K. and Saudagaran , S. M. 1990 . Survey of research on financial reporting in a transnational context . Journal of Accounting Literature , 9 : 145 – 182 .
   Google Scholar
• Mihaylova , S. 2000 . La transition vers l'économie de marché: une affaire de compromis, Working Paper, 14th International Strategic Management Conference, Angers, France
   Google Scholar
• Miller , P. 1990 . On the interrelation between accounting and the state . Accounting, Organizations and Society , 15 ( 4 ) : 315 – 338 .
   Web of Science ®Google Scholar
• Miller , P. 1991 . Accounting innovation beyond the enterprise: problematizing investment decision and programming economic growth in the UK in the 1960s . Accounting, Organizations and Society , 16 ( 8 ) : 733 – 762 .
   Web of Science ®Google Scholar
• Miller , P. 1994 . “ Accounting as social and institutional practice: an introduction ” . In Accounting as a Social and Institutional Practice , Edited by: Hopwood , A. G. and Miller , P. Cambridge : Cambridge University Press .
   Google Scholar
• Ministry of Finance . 1995 . Uniform accounting system of enterprises (Hanoi) (in Vietnamese)
   Google Scholar
• Ministry of Finance . 1996 . The financial and accounting management rules, Decree No. 59-CP (Hanoi) (in Vietnamese)
   Google Scholar
• Ministry of Finance . 1999 . Decision No. 19/1999 QD-BTC, 12 February (Hanoi) (in Vietnamese)
   Google Scholar
• Ministry of Finance (2006) Uniform Accounting System of Enterprises (Hanoi) (in Vietnamese).
   Google Scholar
• Mueller , G. G. 1967 . International Accounting , New York : Macmillan .
   Google Scholar
• Mueller , G. G. 1968 . Accounting principles generally accepted in the United States versus those generally accepted elsewhere . International Journal of Accounting , : 91 – 103 .
   Google Scholar
• Narayan , F. B. and Godden , T. 2000 . Financial management and governance issues in Vietnam, Asian Development Bank (Philippines)
   Google Scholar
• National Assembly of Vietnam . 1991a . Law on companies, Resolution No. 47/LCT/HĐNN (Hanoi)
   Google Scholar
• National Assembly of Vietnam . 1991b . Law on private enterprises, Resolution No. 48/LCT/HĐNN (Hanoi)
   Google Scholar
• Nguyen , V. L. 2002 . The financial, fiscal and accounting policies . Accounting Review , 36 : 93 – 96 . (in Vietnamese)
   Google Scholar
• Nguyen , Phuong Cong . 2008 . La réforme comptable vietnamienne: causes, nature et conséquences, Ph.D. dissertation, Université Paris Dauphine, France
   Google Scholar
• Nguyen , Phuong Cong . 2010 . Links between tax and accounting in Vietnam, Working Paper, College of Economics, Danang University, Vietnam (in Vietnamese)
   Google Scholar
• Nguyen , Phuong Cong and Renault , M . 2005 . The new system of business accounting in Vietnam: an empirical assessment, paper presented at the Conference of the Asia-Pacific Journal of Accounting and Economics, Guangzhou, January 2005 and at the 29th EAA Annual Congress of the European Accounting Review, Dublin, Ireland, 22–24 March 2006
   Google Scholar
• Nguyen , Tho Duc and Eddie , I.A . 1995 . Reform of the accounting system in Vietnam . International Journal of Business Studies , 2 : 1 – 15 .
   Google Scholar
• Nobes , C. W. 1992 . International Classification of Financial Reporting , 2 , London : Routledge .
   Google Scholar
• Nobes , C. W. 1998 . Towards a general model of the reasons for international differences in financial reporting . Abacus , 34 ( 2 ) : 162 – 187 .
   Google Scholar
• Paton , W. A. and Littleton , A. C. 1940 . An Introduction to Corporate Accounting Standards , Chicago : American Accounting Association .
   Google Scholar
• Pham , Huong Hoai . 2010 . De-jure convergence between Vietnamese and international accounting standards . Journal of Science and Technology , 40 : 155 – 164 . (in Vietnamese)
   Google Scholar
• Potter , B. N. 2005 . Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change . Abacus , 41 ( 3 ) : 265 – 289 .
   Web of Science ®Google Scholar
• Quan , Dinh Xuan . 2000 . The political economy of Vietnam's transformation process . Contemporary Southeast Asia , 22 ( 2 ) : 365 – 366 .
   Google Scholar
• Rathenau , W. 1919 . Der neue Staat , Berlin : Fischer Verlag .
   Google Scholar
• Richard , J. 1977 . Etude comparative des méthodes d'analyse de la gestion des entreprises industrielles dans quatre pays appartenant à des systèmes économiques et politiques différents: Etats-Unis, France, RDA et URSS, Ph.D. dissertation, Université de Paris Sorbonne
   Google Scholar
• Richard , J. 1980 . Comptabilité et systèmes économiques, Ph.D. dissertation, Université de Paris Sorbonne
   Google Scholar
• Richard, J. (1983) Comptabilité pour l’autogestion. Cahiers de la documentation française, no. 210.
   Google Scholar
• Richard , J. 1995a . The evolution of accounting chart models in Europe from 1990 to 1945: some historical elements . European Accounting Review , 4 ( 1 ) : 87 – 124 .
   Google Scholar
• Richard , J. 1995b . The evolution of the Romanian and Russian accounting charts after the collapse of the communist system . European Accounting Review , 4 ( 2 ) : 305 – 322 .
   Google Scholar
• Richard , J. 1998 . “ Schmalenbach, Eugen ” . In International Encyclopedia of Business and Management Thinking , 571 – 580 . London : International Thompson Business Press .
   Google Scholar
• Richard , J. and Collette , C. 2005 . Système comptable français et normes IFRS , 7 , Edited by: Richard , J. and Collette , C. Paris : Dunod .
   Google Scholar
• Riedel , J. and Turley , W. S. 1999 . The politics and economics of transition to an open market economy in Vietnam, Working Paper 152, OECD
   Google Scholar
• Saigon Times (2009) Vietnamese enterprises meet obstacles as accounting standards disharmonizing with the international accounting standards, 14 July, p. 3.
   Google Scholar
• Sapir, J. (1984) Travail et travailleurs en URSS. La Décourerte.
   Google Scholar
• Saudagaran , S. M. 2001 . International Accounting: A User Perspective , Cincinnati, OH : South-Western College .
   Google Scholar
• The Stocks Investment (2009a) Financial statements: transparency, 12 April, p. 2.
   Google Scholar
• The Stocks Investment (2009b) Compliance with accounting standards, 10 August, p. 4.
   Google Scholar
• Tran , Van Ta . 2001 . The Vietnamese accounting in the process of international integration . Accounting Review , 31 : 142 – 143 . (in Vietnamese)
   Google Scholar
• Van Arkadie , B. 2003 . Vietnam – A Transition Tiger? , Canberra : Asia Pacific Press .
   Google Scholar
• Vu Quang , Viet . 1998 . “ Le développement de l'économie vietnamienne de 1985 à 1995: une analyse institutionnelle ” . In L'économie vietnamienne en transition: les facteurs de la réussite , Edited by: Le Van , Cuong and Mazier , J. 129 – 157 . Paris : L'Harmattan .
   Google Scholar
• Vu Quoc Ngu (2002) The state owned enterprise reform in Vietnam: process and achievement, Working Paper, Institute of Southeast Asian Studies.
   Google Scholar
• Watts , R. L. 2003 . Conservatism in accounting, part I: explanations and implications . Accounting Horizons , 17 : 207 – 221 .
   Google Scholar
• World Bank (1993) Vietnam: transition to the market, The World Bank, Country Department Division, Country Department I East Asia and Pacific Region.
   Google Scholar
• Xiang , B. 1998 . Institutional factors influencing China's accounting reform and standards . Accounting Horizon , 12 ( 2 ) : 105 – 119 .
   Google Scholar
• Xiao , J. Z. , Weetman , P. and Sun , M. 2004 . Political influence and coexistence of a uniform accounting system and accounting standards: recent developments in China . Abacus , 40 ( 2 ) : 193 – 218 .
   Google Scholar
• Yang , D. C. and Anh , Thuc Nguyen . 2003 . The enterprise accounting system of Vietnam and United States generally accepted accounting principles: a comparison . Advances in International Accounting , 16 : 175 – 204 .
   Google Scholar
• Young , J. 1995 . Depending an accounting jurisdiction: the case of cash flows . Critical Perspectives on Accounting , 6 ( 2 ) : 173 – 200 .
   Google Scholar