Literature Review of Accounting in the Context of Vietnam

11 Pages Posted: 22 Feb 2018

See all articles by Dang Ngoc Hung

Dang Ngoc Hung

Hanoi University

Hoang Thi Viet Ha

Hanoi University

Dung Manh Tran

(NEU) National Economics University of Vietnam

Date Written: February 17, 2018

Abstract

This paper is conducted for reviewing topics and methodologies employed in accounting publications. Data were collected from 192 papers isued in the Journal of Economic Development and Journal of Economics & Development for the period from 2012 to 2016. The result found that interested topics in accounting are financial statements, financial information and capital market, managerial accounting. The objects of publications are mainly from listed firms in Vietnam Stock Exchange. The most methodology adopted is archival but interestingly experimental approach is not used in accounting researches in the context of Vietnam. Basing on the findings, some suggestions are given for diversifying topics, objects and approaches for improving quality and application in order to meet the actual management in the context of Vietnam.

Keywords: Accounting Research, Vietnam

JEL Classification: M40

Suggested Citation

Ngoc Hung, Dang and Ha, Hoang Thi Viet and Tran, Dung Manh, Literature Review of Accounting in the Context of Vietnam (February 17, 2018). Available at SSRN: https://ssrn.com/abstract=3125586 or http://dx.doi.org/10.2139/ssrn.3125586

Dang Ngoc Hung (Contact Author)

Hanoi University ( email )

Hanoi
Vietnam

Hoang Thi Viet Ha

Hanoi University ( email )

Hanoi
Vietnam

Dung Manh Tran

(NEU) National Economics University of Vietnam ( email )

Vietnam

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