%0 Journal Article
%T The history of accounting standard setting in an emerging transition economy: The case of Vietnam
%A Binh Tran-Nam
%A Duc Phan
%A Mahesh Joshi
%J Accounting History
%@ 1749-3374
%D 2018
%R 10.1177/1032373217745672
%X The article aims to examine the history of Vietnam¡¯s accounting practices and standard setting in the context of its transition towards a market-based economy. Vietnam is chosen as a case study because of its unique combination of factors and the accelerated changes occurring in recent years. More specifically, the article has three research objectives: (1) to explore the distinctive stages in the evolution of accounting practices in Vietnam, (2) to explain the institutional pressures that have shaped the evolution of accounting standards in Vietnam and (3) to understand the implications of these historical developments on the changes in Vietnam¡¯s accounting standards. To achieve these research objectives, we employ a theoretical framework that incorporates elements of the institutional theory to the 7Ps model proposed by Carnegie and Napier. This framework analyses the issues under study in terms of the seven dimensions: periods, places, people, practices, propagation, products and profession
%K 7Ps model
%K accounting standards
%K institutional theory
%K Vietnam
%U https://journals.sagepub.com/doi/full/10.1177/1032373217745672