La perception des changements comptables par les acteurs : le cas du Viêt-Nam
The study uses a questionnaire to capture the determinants of the perception by actors dealing with the accounting changes. It leads to four results : (1) the perceptions of the accounting changes are different among respondents depending on the characteristics of their profile; (2) it appears that the perception concerning the conceptual changes and the practical changes reveals discrepancies in terms of time; (3) the study calls into question the generally accepted assumption whereas the conservatism is intimately related to accounting in the capitalism system; (4) the accounting changes are a process of transformation over the long term and the perception of these accounting changes is neither immediate nor homogeneous.
Year of publication: |
2011-05-10
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Authors: | Lê, Nhu Tuyên ; Bourmont, Marc De ; Vidal, Olivier |
Institutions: | HAL |
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