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La perception des changements comptables par les acteurs : le cas du Viêt-Nam

Abstract : 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.
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Submitted on : Friday, May 10, 2019 - 10:44:10 AM
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  • HAL Id : hal-02104096, version 1


Nhu Tuyên Le, Marc de Bourmont, Olivier Vidal. La perception des changements comptables par les acteurs : le cas du Viêt-Nam. Congrès de l'Association Francophone de Comptabilité, May 2011, Montpellier, France. ⟨hal-02104096⟩



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