Dr Lisa Nguyen

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Lecturer

Email: lnguyen@aut.ac.nz

ORCID: ORCID logo https://orcid.org/0000-0002-1501-5817

Overview:

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.

Research interests:

›International accounting
›Accounting history
›Accounting profession

Teaching summary:

Please enter your teaching summary here (between 100 and 200 words).

Teaching Areas:
›Management Accounting
›Accounting Practice and Systems
›Auditing

Fields of research:

  • Accounting, Auditing and Accountability
  • Accounting Theory and Standards
  • Financial Accounting
  • International Accounting

Research outputs:

Featured research outputs

  • Nguyen, L. -U., & Rahman, A. (2019). From Totalitarianism to Capitalism – the case of IFRS adoption in Vietnam. Accounting and Finance, 59(3), 1649-1680. doi:10.1111/acfi.12472

  • Nguyen, L. -U. (2019). The (un)suitability of fair value accounting in emerging economies: The case of Vietnam. Journal of Accounting and Organisational Change, 15(2), 170-197. doi:10.1108/JAOC-03-2018-0032

  • Nguyen, L. -U. (2019). The construction of accountant identity in a transitioning economy: The case of Vietnam. Accounting and Finance, 32 pages. doi:10.1111/acfi.12470

Journal articles

  • Nguyen, L. -U., & Rahman, A. (2019). From Totalitarianism to Capitalism – the case of IFRS adoption in Vietnam. Accounting and Finance, 59(3), 1649-1680. doi:10.1111/acfi.12472

  • Nguyen, L. -U. (2019). The (un)suitability of fair value accounting in emerging economies: The case of Vietnam. Journal of Accounting and Organisational Change, 15(2), 170-197. doi:10.1108/JAOC-03-2018-0032

  • Nguyen, L. -U. (2019). The construction of accountant identity in a transitioning economy: The case of Vietnam. Accounting and Finance, 32 pages. doi:10.1111/acfi.12470

  • Hooper, K. C., & Nguyen, L. -U. (2014). The disparities in incomes between bookkeepers and accountants in Vietnam: a Bourdieuian analysis of social closure. Asian Journal of Business and Accounting.

  • Nguyen, L., Hooper, K., & Sinclair, R. (2013). Conservatism versus change in the vietnamese accounting field?. Corporate Ownership and Control, 11(1-5), 471-482. doi:10.22495/cocv11i1c5art2

  • Nguyen, L. -U., Hooper, K., & Sinclair, R. (2013). Conservatism versus change in the Vietnamese accounting field?. Corporate Ownership and Control, 11(1-5). doi:10.22495/cocv11i1c5art2

  • Nguyen, L. -U., Hooper, K., & Sinclair, R. M. S. (2012). Social closure and disparity in Vietnam: A Bourdieuian analysis. Asian Journal of Business and Accounting, 5(2). Retrieved from https://ajba.um.edu.my/index.php/AJBA/article/view/2657

  • Nguyen, L., & Tran, K. A. (2012). IFRS 9 Financial Instruments: The problem of rules vs principles (IFRS 9 Cong Cu Tai Chinh: Van de cua quy dinh va nguyen tac). Vietnam Accounting and Auditing Journal, 12.

  • Nguyen, L. -U., & Hooper, K. (2012). Seizing opportunities in Western accounting professions. Vietnam Accounting and Auditing Journal, 100.

  • Nguyen, L., & Hooper, K. (2011). Standard setting restructuring in New Zealand: Converging to the Vietnamese Model (Tai Thiet Lap Co Cau Chuan Muc o New Zealand: Hoi Tu voi Mo Hinh cua Vietnam). Vietnam Accounting and Auditing Journal, 95.

  • Nguyen, L., & Hooper, K. C. (2011). Accounting in New Zealand: A Comparison with Accounting in Vietnam. Vietnam Accounting and Auditing Journal, 94.

Conference contributions

  • Nguyen, L. (2017). The (un)suitability of fair-value accounting in emerging economies: The case of Vietnam. In Global Accounting and Organizational Change Network Conference. Melbourne. Retrieved from http://www.latrobe.edu.au/cpsgap/2017-gaoc-conference

  • Nguyen, L., & Rahman, A. (2016). Harmonisation in a “closed” regulatory standard setting. In Auckland Regional Accounting Conference. Auckland: AUT University.

  • Nguyen, L., & Rahman, A. (2016). From local to global, is it convergence or preservation of the past? The case of Vietnam. In Accounting and Finance Association of Australia and New Zealand Conference. Queensland: Accounting & Finance Associations of Australia and New Zealand.

  • Nguyen, L., Hooper, K., & Sinclair, R. (2015). Construction of accounting identity in Vietnam: Experimenting with Bourdieu's practice theory. In Accounting and Finance Australia and New Zealand Conference. Tasmania: Accounting and Finance Association of Australia and New Zealand.

  • Lu, W., Ahmed, Z., & Nguyen, L. (2014). Managing performances in a family-owned business: A case study of a Chinese company. In 8th New Zealand Management Accounting (NZMA) Conference: List of Abstracts (pp. 18). Auckland: NZMA. Retrieved from http://www.aut.ac.nz/

  • Nguyen, L., hooper, K., & Sinclair, R. M. S. (2012). Resistance or change in the Vietnamese accounting field?. In World Business and Economics Research Conference. Auckland. Retrieved from http://hq.ssrn.com/submissions/MyPapers.cfm?partid=1817422

  • Nguyen, L., Hooper, K., & Sinclair, R. M. S. (2012). Resistance or Change in the Vietnamese accounting field?. In Auckland Regional Accounting Conference. Auckland. Retrieved from http://www.massey.ac.nz/

  • Nguyen, L., Hooper, K., & Sinclair, R. M. S. (2011). The French Legacy on Professional Development in accounting in Vietnam. In AAHANZBS Conference. Auckland.

  • Nguyen, L., Hooper, K., & Sinclair, R. M. S. (2011). Social Closure and disparity in Vietnam: a Bourdieuian analysis. In Auckland Regional Accounting Conference. Auckland.

  • Nguyen, L., Hooper, K., & Olesen, K. (2010). How appropriate is it for New Zealand to adopt the IFRS for SMEs?. In Auckland Regional Accounting Conference. .

Theses

  • Nguyen, L. (2014). Conservatism, change and resistance: A Bourdieuian study of the Vietnamese accounting field. (Auckland University of Technology, 42 Wakefield Street, Auckland). Retrieved from http://hdl.handle.net/10292/7118

Oral presentations

  • Nguyen, L. (2017). From totalitarianism to capitalism – the case of IFRS adoption in Vietnam. Melbourne, Australia.

  • Nguyen, L. (2015). From local to global, is it convergence or a preservation of the past? The case of Vietnam. WF 922.

  • Nguyen, L., Hooper, K., & Sinclair, M. R. (2014). Construction of accounting identity in Vietnam: Experimenting with Bourdieu’s practice theory. University of Auckland. Retrieved from https://cdn.auckland.ac.nz/

  • Lu, W., Ahmed, Z., & Nguyen, L. (2014). Managing performance in a family-owned business: A case study of a Chinese company. AUT University, 42 Wakefield Street, Auckland 1010.

  • Nguyen, L. (2014). Some insights of professionalisational process in Vietnam: State and accounting profession dynamic. Auckland, New Zealand.

  • Nguyen, L. (2013). Possibility of applying IFRS in Vietnam. International School of Business, Vietnam.

  • Nguyen, L., Hooper, K., & Sinclair, R. M. S. (2012). Applying IFRS principles in a rule-based environment: The case of Vietnam. Auckland, New Zealand.

Working paper/discussions

  • Nguyen, T., Rahman, A., & Nguyen, L. (2017). Goodwill accounting and disclosure practice in Vietnam: The relevance of goodwill accounting and disclosure practice in Vietnam. SSRN. doi:10.2139/ssrn.2668414