The Vietnamese accounting reform: Causes, nature and consequences.

Summary This thesis aims to find out the reasons behind the 1995 Vietnamese accounting reform, the nature of the accounting system adopted and its influence on social actors. In addition, we wanted to better understand the perception of these actors of the usefulness of the financial information now available, and the changes or improvements desired. The results of our study show that the Vietnamese accounting reform is the result of both internal will and external pressure. Vietnam has adopted a modified capitalist type of accounting to meet the needs of a socialist market economy. Our results also show that the new accounting system favors the macroeconomic needs of the state. They allow us to draw a conclusion on the existence of a very strong coherence between the accounting system, the economic operating system and the social management mode.