Literature Review of Accounting in the Context of Vietnam

Abstract

This paper is conducted for reviewing topics and methodologies employed in accounting publications. Data were collected from 192 papers isued in the Journal of Economic Development and Journal of Economics & Development for the period from 2012 to 2016. The result found that interested topics in accounting are financial statements, financial information and capital market, managerial accounting. The objects of publications are mainly from listed firms in Vietnam Stock Exchange. The most methodology adopted is archival but interestingly experimental approach is not used in accounting researches in the context of Vietnam. Basing on the findings, some suggestions are given for diversifying topics, objects and approaches for improving quality and application in order to meet the actual management in the context of Vietnam.