An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam
by Bình Nghiêm-Phú; Thành Hưng Nguyễn
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 13, No. 4, 2017

Abstract: This study focuses on the images (perceptions) of accountants and accounting in Vietnam. The first objective of the study is to compare the perceptions of the three groups of respondents, including first- and fourth-year accounting students and practising accountants. It was revealed that the respondents' perceptions differed in 12 out of the 17 traits of accountants, and four out of the six characteristics of accounting. Fourth year students held the least favourable images, while practitioners were the most positive evaluators. The images of the accountants were positively perceived, while those of the accounting profession only received neutral evaluations. The second objective of the study is to verify the relationships between perceptions of accountants/accounting and other demographic and attitudinal variables. Using the data gathered from the practising accountant sample, the analysis revealed that the respondents' perceptions could be significantly affected by their sex, education and position on the one hand, and could significantly influence their intention on the other. Implications for accounting education in Vietnam are discussed based on these findings.

Online publication date: Wed, 11-Oct-2017

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com