Date: | Tuesday 22 May, 12:30pm - 1:45pm |
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Location: | AUT City Campus WF Building, WF710 Auckland New Zealand |
Contact: | accountingseminars@aut.ac.nz |
The aim of this study is to provide insights into the political context in the late 20th century that effected the formation of the accounting profession in Vietnam, with emphasis on the inception of a standard setting authority, associated challenges faced and corresponding strategies adopted. This study employed the Foucault concept of knowledge and power to frame the analysis and interpret the results. Archived documents and oral history were adopted to revitalise this challenging but memorable period of the accounting profession in Vietnam. The finding suggests that despite 50% of the investigated period when the country was constantly involved in wars, such environmental context empowered the standard setting authority with ideas, experiments and lessons. This knowledge and experience of the past provided a prologue to understand the country’s strategic plan on the development of useful and relevant accounting practice. This historical period also observed the growing power relations that enabled the diffusion of the state’s ideology and knowledge and created an influential network.