An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI:10.1504/IJAAPE.2017.10007828

B. Nghiêm-Phú, T. Nguyen

{"title":"An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam","authors":"B. Nghiêm-Phú, T. Nguyen","doi":"10.1504/IJAAPE.2017.10007828","DOIUrl":null,"url":null,"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.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2017-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting, Auditing and Performance Evaluation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/IJAAPE.2017.10007828","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}

引用次数: 0

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.

查看原文本刊更多论文

越南会计专业学生和从业人员对会计和会计认知的文化内研究

本研究的重点是越南会计师和会计的形象（认知）。这项研究的第一个目的是比较三组受访者的看法，其中包括一年级和四年级的会计学生以及执业会计师。调查显示，在会计师的17种特质中，受访者的看法有12种不同，在会计的6种特质中有4种不同。四年级学生的形象最差，而从业者则是最积极的评价者。会计师的形象得到了积极的评价，而会计专业的形象只得到了中立的评价。本研究的第二个目的是验证会计师/会计的认知与其他人口和态度变量之间的关系。利用从执业会计师样本中收集的数据，分析显示，受访者的认知一方面会受到性别、教育程度和职位的显著影响，另一方面也会显著影响他们的意图。基于这些发现，讨论了对越南会计教育的启示。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.