The construction of accountant identity in a transitioning economy: the case of Vietnam

Abstract

This study investigates the complex and multi-faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio-political and economic development. The concept of 'identity work' and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as 'operating principles' that characterise accountants' identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants' negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital). 6 Circular 129/2012/TT-BTC clearly distinguishes practising accountants from practising auditors through its requirements for each qualification. To obtain a practising accountant's certificate, accountants must pass three subjects while obtaining an auditor's certificate (CPA) requires eight subjects.

Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS

“…The responses highlight the ability of accountants to navigate the system and the auditors who similarly understand the questionable accounting activities potentially being undertaken. Nguyen (2019aNguyen ( , 2019b suggests that accountants might respond differently during the transition and then when IFRS is fully adopted into practice. With this research conducted during the transition phase, there are questions over the institutional environment in place at the time, with evident decoupling activities a concern.…”

“…In Vietnam, issues have been identified among parties including the Communist State-run Ministry of Finance (MoF), market (or business community) and the accounting profession (Nguyen and Kend, 2019;Nguyen and Rahman, 2019). Nguyen (2019b) calls for more investigation of the institutional environmentsthe habits, political environments and cultural beliefsthat potentially impact practices and the identity of accountants in Vietnam. Further research is also required to support regulator and standard setter efforts to improve transparency, public integrity and accountability in Vietnam (Nguyen and Kend, 2019).…”

I'd do anything, but I won't do that: Job crafting in the management accounting profession

“…Within the accounting field, it has been widely recognised that management accountants may have different levels of discretion or autonomy in carrying out their work roles (Karlsson et al., 2019) and that the degree of latitude afforded to them by their organisations may be critical in dictating their actions in the workplace (Byrne & Pierce, 2007; Goretzki, Lukka & Messner, 2018). Like all employees, management accountants must operate within the constraints of their organisations and institutions, which place limits on their behaviour and actions (Nguyen, 2019). Acknowledging this reality, there have been calls for further research aimed at examining how management accountants can overcome institutional constraints and self‐initiate changes to their roles (Englund & Gerdin, 2018; Goretzki, Messner & Strauss, 2018).…”

Qualitative accounting research: special issue introduction

“…The three papers are all interesting and related as they examine how accounting is transitioning in Vietnam as the country moves from totalitarianism to capitalism. Each paper looks at a different aspect from an accountant's identity (Nguyen, 2019), responses to audit law reforms (Nguyen and Kend, 2019) and IFRS adoption (Nguyen and Rahman, 2019).…”