Dr Lisa Nguyen

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Lecturer in Accounting

Phone: +64 9 921 9999 - ext: 5209

Email: lisa.nguyen@aut.ac.nz

Links to relevant web pages:

ResearchGate - Lisa Nguyen

LinkedIn - Lisa Nguyen


Qualifications:

  • Doctor of Philosophy
  • Master of Business in Accounting
  • Bachelor of Business

Memberships and Affiliations:

  • Member of AFAANZ (Accounting and Finance Association in Australia and New Zealand)
  • Member of the Qualitative Research Special Interest Group of AFAANZ
  • Member of the Accounting History Special Interest Group of AFAANZ
  • Member of the CPA (Australia)
  • Lifetime member of the Beta Gamma Sigma

Teaching Areas:

  • Postgraduate Research Supervision
  • Management Accounting
  • Accounting Practice and Systems
  • Advanced auditing

Research Areas:

  • International accounting
  • Accounting history
  • Accounting profession

Research Summary:

Dr Lisa Nguyen completed her PhD at Auckland University of Technology in 2014 and has sought to further develop her research career. The experience gained from the PhD journey has fostered her passion for accounting research, particularly on the accounting environment in developing countries (encompassing  both the technical aspects of accounting practice and the behaviour of the accounting professionals). While each country has its own unique idiosyncrasies, it would be a flaw to generalise issues from one country to another, as they are not a homogeneous group. Vietnam is the first developing country  that has been examined, and her research interests are well reflected in the work she has been undertaking. First, contemporary phenomena cannot be understood without being connected to their history and the development of the accounting profession in Vietnam has been investigated. Second, the impacts  of institutional settings on the behaviours of policy makers, corporations and accountants towards globalisation, particularly international accounting harmonisation, together with the several challenges that the country has been confronting, are also reflected in her research. Third, her research interest  is also concerned with exploring how external turbulence and interruptions caused by the country’s globalisation have changed the occupational identity of accountants.

Current Research Projects:

  • IFRS adoption process in Vietnam
  • Professional identity construction
  • Institutional context and actors’ behaviours

Publications:

PhD Thesis:

  • Nguyen, T. P. U (Lisa) (2013). Conservatism, change, and resistance: A Bourdieuian study of the Vietnamese accounting field. Auckland University of Technology.

Peer reviewed journals:

  • Nguyen, L. & Hooper, K., Sinclair, R. (2013). Conservatism versus change in the Vietnamese accounting field?. Corporate Ownership and Control Journal, 11(1).
  • Nguyen, L. & Hooper, K., Sinclair, R. (2012). Social Closure and disparity in Vietnam: a Bourdieuian analysis. Asian Journal of Business and Accounting, 5(2).

Professional journals:

  • Nguyen, L. & Tran, K, A. (2013). IFRS 9 - Financial Instruments: the problem of rules versus principles. Vietnam Accounting and Auditing Journal.
  • Nguyen, L. & Hooper, K. (2012). Seizing opportunities in Western accounting professions. Vietnam Accounting and Auditing Journal, 100, p. 41.
  • Nguyen, L. & Hooper, K. (2011). Obtaining Western accounting professional opportunities. Vietnam Accounting and Auditing Journal, 98.
  • Nguyen, L. & Hooper, K. (2011). Standard setting restructuring in New Zealand: Converging to the Vietnamese Model. Vietnam Accounting and Auditing Journal, 95.
  • Nguyen, L. & Hooper, K. (2011). Accounting in New Zealand: A Comparison with Accounting in Vietnam. Vietnam Accounting and Auditing Journal, 94.

Conference papers:

  • Nguyen, Uyen L. & Rahman, A. (2018). From Totalitarianism to Capitalism – the case of IFRS adoption in Vietnam, presented at American Accounting Association (AAA), 7th August 2018, Maryland, USA.
  • Nguyen, Uyen L. (2018). Power and knowledge – historical development of standard setting in Vietnam. Research seminar at WF 710. Accounting Department, AUT.
  • Nguyen, Uyen L. (2017). The (un)suitability of fair-value accounting in emerging economies: The case of Vietnam. In 2017 Global Accounting and Organizational Change Network Conference (pp. 46). Melbourne, Australia
  • Nguyen, Uyen L. & Rahman, A. (2017). From Totalitarianism to Capitalism – the case of IFRS adoption in Vietnam, 28 June 2017 at RMIT School of Accounting, Melbourne, Australia.
  • Nguyen, Uyen L. & Rahman, A. (2017). Accounting in Transition in a Planned Economy: The Journey from State to Market System, 1 July 2017, at AFAANZ Accounting History Special Interest Group.
  • Nguyen, L. & Rahman, A. (2016). From local to global, is it convergence or a preservation of the past? The case of Vietnam. AFAANZ Conference, 3rd-5th July 2016 at Gold Coast, Australia.
  • Nguyen, C, T., Rahman, A., & Nguyen, L. (2015). The relevance of goodwill accounting and disclosure practice in Vietnam, presented at American Accounting Association (AAA), 8th-12th August 2015, Chicago, IL.
  • Nguyen, L., Hooper, K., & Sinclair, R. (2015). Construction of accounting identities in Vietnam: Experimenting with Bourdieu’s practice theory. AFAANZ Conference, 5th-7th July 2015 at Hobart, Australia.
  • Nguyen, L., Hooper, K., & Sinclair, R. (2014). Construction of accountant’s identities in Vietnam: Experimenting with Bourdieu’s practice theory. Auckland Regional Accounting Conference 4th December 2014 at Auckland University, Auckland, New Zealand.
  • Ahmed, Z., Lu, T. & Nguyen, L. (2014). Managing performance in a family-owned business: A case study of a Chinese company, presented at New Zealand Management Accounting Conference (NZMAC) 24th-25th November 2014 at AUT University.
  • Nguyen, L., Hooper, K. & Sinclair, R. (2012). Resistance or change in the Vietnamese accounting field? World Business and Economics Research Conference 10-11 December 2012 at Rendezvous Hotel, Auckland, New Zealand.
  • Nguyen, L., Hooper, K. & Sinclair, R. (2012). Resistance or change in the Vietnamese accounting field? Auckland Regional Accounting Conference 30 November 2012 at Massey University, Auckland, New Zealand (CPA Best Paper by a PhD Student Award)
  • Nguyen, L., Hooper, K. & Sinclair, R. (2012). Contestable domination in Vietnamese accounting field. The Accounting Research Group (ARG), 27 September 2012, AUT Business School.
  • Nguyen, L., Hooper, K. & Sinclair, R. (2012). Applying IFRS principles in a rule-based environment: The case of Vietnam. Research seminar of the Business & Labour History Group, 18 May 2012, AUT Business School.
  • Nguyen, L., Hooper, K. & Sinclair, R. (2011). The French Legacy on Professional Development in accounting in Vietnam. The third annual AAHANZBS Conference 8-9 December 2011.
  • Nguyen, L., Hooper, K. & Sinclair, R. (2011). Social Closure and disparity in Vietnam: a Bourdieuian analysis. Auckland Regional Accounting Conference 25 November 2011 at Auckland University of Technology, Auckland, New Zealand.
  • Nguyen, L. & Hooper, K. (2010). How appropriate is it for New Zealand to adopt the IFRS for SMEs? Auckland Regional Accounting Conference 26 November 2010 at Manukau Institute of Technology, Auckland, New Zealand.

Awards:

  • AFAANZ (2015)- Received research grant: $AU 2000
  • Graduate/Assistantship Award Scholarships, 2010, 2011, 2012, 2013    
  • CPA Best Paper by a PhD Student Award, at ARA Conference 2012
  • Award of $2500 for research paper: How appropriate is it for New Zealand to adopt the IFRS for SMEs?