LÊ, Nhu Tuyên (2008) Accounting form's evolution in the process of economic transition. The case of Vietnam. PhD thesis Sciences de gestion, GREGHEC - UMR 2959, HEC p.1161.

Full text available as: - Thèse__Nhu_Tuyen_LE.pdf ( 14119 Kb )

Licence: Copyright

Abstract

At the beginning of the last century, Sombart (1916) wrote of the inseparable links between economic systems and particularly between capitalism and accounting. This thesis is a contribution to his seminal insight, highlighting the importance of accounting in the institutional construction of economic systems.

After the fall of the Berlin Wall, the former centrally planned economies entered a period of what has become known as “economic transition”. The process of transition to a capitalist type of economy is an ideal situation in which to investigate the closely intertwined relationship between accounting and the economy. Vietnam’s transition process has been used as the background for this investigation. Over a period of four years, a considerable amount of documentation and corporate records were collected. Interviews were also conducted with first-hand witnesses of Vietnamese accounting history and about a hundred people answered a questionnaire. The historical method of treatment was used throughout.

Ideal typologies of capitalist and communist economic systems were constructed, together with the accounting systems associated with them. These were first used as a guide to review the academic literature on the accounting implications of transition. They also provided a key to understanding our abundant documentation and an instrument for interpreting the data.

Finally, the thesis analyses the history of Vietnam’s economic transition as a historical narrative between 1975 and 2003 and attempts to demonstrate how different accounting forms, as successive reforms are introduced, translate the transition from a centrally planned (communist) economy to a (capitalist) market economy.

References

Abric, J. C. (1994). Pratiques sociales et représentations. Paris: Presses Univeristaires de

France.

Akimov, A., & Dollery, B. (2008). Financial policy in transition economies: architecture,

pace, and sequencing. Problems of economic transition, 50(9), 6-26.

Akrich, M., Callon, M., & Latour, B. (2006). Sociologie de la traduction. Paris: Presses de

l'École des mines.

Albert, M. (1991). Capitalisme contre capitalisme. Paris: Le Seuil.

Aleonard, A. (1997). Systems of accounting in Vietnam. In Accounting in the Asia-Pacific

region (pp. 378-399).

Amblard, M. (1998). La théorie des conventions : une approche renouvelée du modèle

comptable ? Actes du XIXe Congrès de l'Association Française de Comptabilité,

1017-1030.

Anderson, S. W., & Lanen, W. N. (1999). Economic transition, strategy and the evolution of

management accounting practices: the case of India, Accounting, Organizations &

Society (Vol. 24, pp. 379-412): Pergamon Press.

Andreff, W. (1993). The double transition from underdevelopment and from socialism in

Vietnam. Journal of Contemporary Asia, 23(4), 515-531.

Andreff, W. (1993). La crise des économies socialistes : la rupture d'un système. Grenoble:

PUG.

Andreff, W. (1995). Le contrôle des entreprises privatisées dans les économies en transition.

Une approche théorique. Revue économique, 6(3).

Andreff, W. (1998). Les aspects inertiels de la transition. Les Cahiers de la recherche ESSCA

Angers(5), 11-90.

Andreff, W. (2002a). Analyses économiques de la transition post-socialiste. Paris: La

Découverte.

Andreff, W. (2002b). Le pluralisme des analyses économiques de la transition. In Analyses

économiques de la transition post-socialiste (pp. 269-334). Paris: La Découverte.

Aoki, S. (1996). Viet Nam's State finance in transition: Towards economic development by

using market mechanisms. Journal of Development Assistance, 2(1), 53-99.

Ash, E. S., Robert. (1992). Accounting in The Soviet Union: Praeger Publishers.

Bailey, D. (1978). Marx on accounting. the Accountant, 159-178.

Bailey, D. (1988). Accounting in the USSR. In D. Bailey (Ed.), Accounting in socialist

countries (1988, First edition ed., Vol. Chapter 9, pp. 133-156). London and New

York: Routledge.

Bailey, D. (1990). Accounting in the shadow of stalinism. Accounting, Organizations and

Society, 15(6), 513-525.

Bailey, D. (1992). The attempt to establish the Russian accounting profession 1875-1931,

Accounting, Business & Financial History (Vol. 2, pp. 1): Routledge, Ltd.

Bailey, D. (1995). Accounting in transition in the transitional economy., European

Accounting Review (Vol. 4, pp. 595): Routledge, Ltd.

Bailey, D. T. (1988). Accounting in socialist countries (1988, First edition ed.): Routledge,

London and New York.

Bardin, L. (1977). L'analyse de contenu (1977, 1ère édition ed.): PUF.

Barker, J. R. (1993). Tightening the iron cage: concertive control in self-management team.

Administrative Science Quarterly(38), 408-437.

Beaud, S., & Weber, F. (1997). L'enquête de terrain. Produire et analyser des données

ethnographiques Paris: La Découverte.

Belkaoui, A. R. (1984). Théorie comptable (2ème édition ed.). Québec: Presses de

l'Université du Québec.

Belkaoui, A. R. (1992). Accounting theory (Third edition ed.). London: Harcourt Brace

Jovanovich, Publishers.

Beraud, A., & Faccarello, G. (2000). Des institutionnalistes à la période contemporaine. In

Nouvelle histoire de la pensée économique (Vol. 3). Paris: La Découverte.

Beresford, M. (1988). Vietnam : politics, economics and society. Londres: Pinter.

Beresford, M. (1989). National unification and economic development in Vietnam.

Basingstoke: Macmillan Press.

Beresford, M. (1995). The North Vietnamese state-owned industrial sector : continuity and

change. Journal of Communist Studies and Transition Politics, mars, vol. 11(1), 56-

76.

Beresford, M., & A., F. (1997). A methodology of analysing the process of economic reform

in Vietnam : the case of domestic trade. Journal of Communist Studies and Transition

Politics, décembre, vol. 13(4), 99-128.

Beresford, M., & Dang, P. (2000). Economic transition in Vietnam: Trade and aid in the

demise of a centrally planned economy Cheltenham: Elgar.

Bergeret, P. (1994). La politique foncière au Vietnam Montpellier: CIRAD.

Biencourt, O., Chaserant, C., & Rebérioux, A. (2001). L'économie des conventions :

l'affirmation d'un programme de recherche In P. Batifoulier (Ed.), Théorie des

conventions (pp. 193-218). Paris: Economica.

Bloch, H., Chemama, R., & Gallo, A. e. a. (1997). Grand dictionnaire de la psychologie:

Larousse.

Bloch, M. (1960). Apologie pour l'histoire ou métier d'historien (1re éd. 1949) . Paris: Armand

Colin.

Bloch, M., & Febvre, L. (1994). Correspondance. I. 1928-1933. Paris: Fayard.

Boismery, H. (1998). Ouverture et emploi dans une économie en transition : la situation du

Viêt-nam Revue économique janvier, vol. 49(1), 277-289.

Boisot, M. (1996). Institutionalizing the labour theory of value: some obstacles to the reform

of state-owned enterprises in China and Vietnam. Organization Studies, vol.17(6),

909-928.

Boltanski, L., & Chiapello, E. (1999). Le nouvel esprit du capitalisme. Paris: Gallimard.

Borbély, K., & Evans, L. (2006). A matter of principle: Recent developments in Hungarian

accounting thought and regulation. European Accounting Review, 15, 135-168.

Borda, M. (1992). Hungary. In D. Alexander & S. Archer (Eds.), The european accounting

guide: London: Academic Press.

Borda, M., & McLeay, S. (1996). Accounting and economic transformation in Hungary. In

Accounting in transition (pp. 116-140): Routledge, London and New York.

Bornstein, M. (1966). A comparison of Soviet and United States national product. In M. a. F.

Bornstein, D. R. (eds) (Ed.), The Soviet economy: A book of readings.

Boross, Z., Clarkson, A. H., Fraser, M., & Weetman, P. (1995). Pressures and conflicts in

moving towards harmonization of accounting practice: the Hungarian experience.,

European Accounting Review (Vol. 4, pp. 713): The European Accounting

Association.

Bourmistrov, A. L., & Mellemvik, F. (1999). Accounting in EuropeRussian local

governmental reforms: autonomy for accounting development? European Accounting

Review, 8(4), 675-700.

Boussard, V. (2001). Quand les règles s'incarnent. L'exemple des indicateurs prégnants.

Sociologie du Travail, 43, 533-551.

Braudel, F. (1979). Civilisation matérielle, économie et capitalisme, XVe-XVIIIe siècle (Vol.

2).

Braudel, F. (1985). La dynamique du capitalisme (1985 ed.). Paris: Flammarion.

Brenner, R. (1978). Dobb on the transition from feudalism to capitalism, Cambridge Journal

of Economics (Vol. 2, pp. 121): Oxford University Press / UK.

Briston, J. (1978). The evolution of accounting in developing countries. International Journal

of Accounting, 105-120.

Brocheux, P. (2000). Du conflit d'Indochine aux conflits indochinois Bruxelles Complexe.

Broustail, J. (1999). Typologie des organisations. In Manuel de gestion Paris: Ellipses.

Broustail, J. (2005). La formation des élites managériales en Asie du Sud Est de 1950 à nos

jours : Cambodge, Laos, Thailande, Vietnam. In. Paris: Entreprises et Histoire.

Bryer, R. A. (1993a). Double-entry bookkeeping and the birth of capitalism: accounting for

the commercial revolution in medevial northern Italy. Critical Perspectives on

Accounting(4), 113-140.

Bryer, R. A. (1993b). The late nineteenth-century revolution in financial reporting:

Accounting for the rise of... Accounting, Organizations & Society (Vol. 18, pp. 649):

Pergamon Press.

Bryer, R. A. (1994). Accounting for the social relations of feudalism, Accounting & Business

Research (Vol. 24, pp. 209): Croner.CCH Group Limited.

Bryer, R. A. (2000a). The history of accounting and the transition to capitalism in England.

Part one: Theory, Accounting, Organizations & Society (Vol. 25, pp. 131): Pergamon

Press.

Bryer, R. A. (2000b). The history of accounting and the transition to capitalism in England.

Part two: evidence, Accounting, Organizations & Society (Vol. 25, pp. 327):

Pergamon Press.

Bryer, R. A. (2005). A Marxist accounting history of the British industrial revolution: a

review of evidence and suggestions for research. Accounting, Organizations and

Society, 30(1), 25-65.

Bryer, R. A., & Brignall, T. J. (1985). The GAAP in the inflation accounting debate,

Accountancy (Vol. 96, pp. 32): Croner.CCH Group Limited.

Brzezin, W., & Jaruga, A. (1988). Accounting evolution in a planned economy. In D. Bailey

(Ed.), Accounting in socialist countries (Vol. Chapter 3, pp. 41-58.). London and New

York: Routledge.

Burchell, S., Clubb, C., & Hopwood, A. G. (1985). Accounting in its social context: Towards

a history of value added in the United Kingdom. Accounting, Organizations and

Society, 10(4), 384-413.

Burchell, S., Clubb, C., Hopwood, A. G., Hughes, J., & Nahapiet, J. (1980). The roles of

accounting in organizations and society. Accounting, Organizations and Society, 5-27.

Burlaud, A. s. l. d., Poitrinal, F.-D., & Salustro, E. (1998). Comptabilité et droit comptable.

L'intelligence des comptes et leur cadre légal (1ere édition, 1998 ed.). Paris: Gualino.

Cabagnols, P. (1996). Comptabilité et finances dans les pays de l'Est. IFEC La Revue(1996),

35.

Campbell, R. W. (1963). Accounting in Soviet planning and control: Cambridge, Mass.

Cannan, E. (1921). Notes and Memoranda. Early history of the term Capital, Quarterly

Journal of Economics (Vol. 35, pp. 469-481): MIT Press.

Capron, M. (1993). La comptabilité en perspective. Paris: La Découverte.

Capron, M., Chiapello, E., Colasse, B., & Richard, J. (2005). Les normes comptables

internationales, instruments du capitalisme financier. Paris: La Découverte.

Chan, A., Tria Kerkvliet, B., & Unger, J. (1999). Transforming Asian socialism: China and

Vietnam compared. Lanham: Rowman and Littlefield.

Chan, M. W. L., & Rotenberg, W. (1999). Accounting, Accounting education and economic

reforms in the People's Republic of China. International Studies of Management and

Organizations, 29(3), 37-53.

Chan, S., Duncan, R., & Doan, Q. (2001). The role of institutions in the development of

Vietnam. ASEAN Economic Bulletin, décembre, vol. 18(3), 276-288.

Charreaux, G. (2000). Gouvernement d'entreprise et comptabilité. In Encyclopédie de

comptabilité (pp. 743). Paris: Economica.

Chattopadhyay, P. (1994). The Marxian Concept of Capital and the Soviet Experience:

Praeger Publishers.

Chavance, B. (1989). Le système économique soviétique de Brejnev à Gorbatchev: Nathan,

Paris.

Chavance, B. (1994a). La fin des systèmes socialistes (crise, réforme et transformation).

Paris: L'harmattan.

Chavance, B. (1994b). Les réformes économiques à l'est (de 1950 aux années 1990). Paris:

Nathan.

Chavance, B. (1996). Marx et le capitalisme : la dialiectique d'un système. Paris: Nathan.

Chavance, B. (1997). De la réforme du socialisme à la transformation post-socialiste : La

Chine en perspective historique. Actuel Marx(22), 69-90.

Chavance, B., Mangin, E., Motamed-Nejad, R., & Sapir, J. (1999). Capitalisme et socialisme

en perspective. Evolution et transformations des systèmes économiques. Paris: La

Découverte.

Chee Yuen, N., Freeman, N., & Hiep Huynh, F. (1996). State-owned enterprise reform in

Vietnam. Lessons from Asia. Singapour: Institute of Southeast Asia Studies.

Chen, Y., & Jubb, P. (1997). Problems of accounting reform in the People's Republic of

China. International Journal of Accounting, 32(2), 139-154.

Chiapello, E. (1994). Les modes de contrôle des organisations artistiques. Unpublished Thèse

de doctorat de troisième cycle en sciences de gestion pour l'obtention du titre de

Docteur es Sciences de gestionUniversité Paris IX Dauphine, Paris.

Chiapello, E. (2005a). Les transformations institutionnelles : l'Europe recule, l'IASB s'impose.

In M. Capron (Ed.), Les normes internationales, instruments du capitalisme financier

(pp. 49-87). Paris: La Découverte.

Chiapello, E. (2005b). Transformation des conventions comptables, transformation de la

représentation de l'entreprise. In M. Capron (Ed.), Les normes internationales,

instruments du capitalisme financier (pp. 121-150). Paris: La Découverte.

Chiapello, E. (2006). Capitalism. In Encyclopedia of Economic Sociology (J. Beckert and M.

Zafirovski ed., pp. 36-41). London: Routledge.

Chiapello, E. (2007). Accounting and the birth of the notion of capitalism. Critical

Perspectives on Accounting, 18, 263-296.

Chiapello, E., & Ding, Y. (2004). Accounting and economic systems: an illustration with the

economic transition process in China. Paper presented at The 3rd Worshop on

Accounting and Regulation, Italie.

Chiapello, E., & Medjad, K. (2007). Une privatisation inédite de la norme : le cas de la

politique comptable européenne. Sociologie du Travail, 49, 46-64.

Chow, L. M.-y., Chau, G. K.-k., & Gray, S. J. (1995). Accounting Reforms in China: Cultural

Constraints on Implementation and Development. Accounting and Business Research,

26(1), 29-50.

Churchman, C. W. (1968). Qu'est-ce que l'analyse par les systèmes ? (B. Leblanc & M.-A.

Leblanc, Trans.). Paris: Dunod Entreprise.

Colasse, B. (2000a). Encyclopédie de comptabilité, contrôle de gestion et audit. Paris:

Economica.

Colasse, B. (2000b). Harmonisation comptable internationale. In Encyclopédie de

comptabilité (pp. 757). Paris: Economica.

Colasse, B. (2005). Comptabilité générale (PCG, IAS/IFRS et Enron) (9ème édition ed.).

Paris: Economica.

Colasse, B. d. (2005). Les grands auteurs en comptabilité: EMS.

Colette, C., & Richard, J. (2000). Comptabilité générale. Les systèmes français et anglosaxons

(2000 ed.). Paris: Dunod.

Colwyn Jones, T., & Dugdale, D. (2001). The concept of an accounting regime Critical

Perspectives on Accounting(12), 35-63.

Concepts and Standards Research Study Committee. (1965). The entity concept. The

Accounting Review, 40(2), 358-367.

Craner, J., Krzywda, D., Novotny, J., & Schroeder, M. (2000). The Determination of a Group

for Accounting Purposes in the UK, Poland and the Czech Republic in a Supranational

Context., International Journal of Accounting (Vol. 35, pp. 355-398): Elsevier

Science Publishing Company, Inc.

Crosnier, M.-A., & Lhomel, E. (1991). Premier bilan des réformes économiques au Vietnam.

Revue d'Études comparatives Est-Ouest, septembre, vol. 22(3), 59-68.

Cu, H. (1999). La privatisation au Vietnam Université Paris IParis.

Dang Duc, S., Neil, M., & Pru, M. (2006). Users' perceptions and uses of financial reports of

small and medium companies (SMCs) in transitional economies. Qualitative Research

in Accounting and Management, 3(3), 218.

De Ketele, J.-M., & Roegiers, X. (1991). Méthodologie du recueil d'informations.

Fondements des méthodes d'observation, de questionnaires, d'interviews et d'étude de

documents (1991 ed.). Bruxelles: DeBoeck-Wesmael.

De Lestrange, A., & Richet, X. (1998). Economic reform and behaviour of state-owned

enterprises in Vietnam. Moct-Most, 8(4), 77-95.

De Roover, R. (1955). New perspectives on the history of accounting. Accounting Review,

30(3), 405-420.

De Vienne, M.-S. (1994). L'économie du Vietnam (1955-1995) : bilan et prospective. Paris:

CHEAM.

Delorme, R. (1996). A l'Est du nouveau. Changement institutionnel et transformations

économiques. Paris: L'Harmattan.

Deschepper, E. (1964). L'histoire du mot capital et de ses dérivés. Bruxelles: Philosophie

Romane. Faculté de Philosophie et Lettres.

Desrosières, A. (1985). Histoire des formes : statistiques et sciences sociales avant 1940.

Revue française de sociologie, XXVI, 277-310.

Desrosières, A., & Thévenot, L. (2000). Chapitre 2 : Représentation statistique et

représentation politique des groupes professionnels. In Les catégories

socioprofessionnelles (4e édition ed., pp. 30-35). Paris: La Découverte.

Diamond, J. (2003). Budget System Reform in Transitional Economies. Emerging Markets

Finance and Trade, 39(1), 8-23.

Diehl, M. (1995). Structural change in the economic transformation process : Vietnam 1986-

1993. Economic systems, juin, vol. 19(2), 147-182.

Ding, Y. (2000). Harmonisation trends in Chinese Accounting and remaining problems.

Managerial Finance, 26(5), 31.

Ding, Y. (2001). Les facteurs de risque hypothéquant la réussite de la réforme comptable en

Chine. La Revue de l'Association Française de Comptabilité, 2(7).

Do Thai, D. (1994). Économie de marché et transformations sociales au Vietnam. Alternatives

Sud, 1(2), 121-134.

Dodsworth, J. (1996). Vietnam : transition to a market economy. IMF Occasional

Papers(135).

Douglas, M. (1999). Comment pensent les institutions (A. Abeillé, Trans. Edition originale :

How institutions think, 1986 by Syracuse University Press, Syracuse, New York ed.).

Paris: Editions La Découverte.

Dufhues, T. (2003). Transformation of the Financial System in Vietnam and its Implications

for the Rural Financial Market- an update, Journal for Institutional Innovation,

Development & Transition (Vol. 7, pp. 29-41): Institute for Macroeconomic Analysis

and Development.

Durand, R., Nikitin, M., & Lemarchand, Y. (1992). Werner Sombart, le capitalisme et la

comptabilité (Vol. ECM1992). Paris: Ordre des Experts Comptables.

Durkheim, E. (1898). Représentations individuelles et représentations collectives. Revue de

métaphysique et de morale.

Durkheim, E. (1937a). Les règles de la méthode sociologique (1999 - 10è édition (1re éd.

1895) ed.). Paris: Presses Universitaires de France.

Durkheim, E. (1937b). Qu'est-ce qu'un fait social ? In Les règles de la méthode sociologique

(1999 - 10è édition ed., Vol. Chapitre 1, pp. 95-107). Paris: Presses Universitaires de

France.

Dutia, T. (1995). The restructuring of the system of accounting in Romania during the period

of transition to the market economy, European Accounting Review (Vol. 4, pp. 739):

Routledge, Ltd.

Esnault, B., & Hoarau, C. (1994). Comptabilité financière. Paris: PUF.

Evraert, S., & Ding, Y. (2000). Comptabilité en Chine. In Encyclopédie de comptabilité,

contrôle de gestion et audit (2000 ed., pp. 291-300): Economica, Paris.

Eymard-Duvernay, F., & Thévenot, L. (1982). L'économiste et son modèle. [Document

I.N.S.E.E]. Centre d'études de l'emploi, 129-150.

Eymard-Duvernay, F., & Thévenot, L. (1983). Investissements spécifiques et concurrence sur

un marché. [Document I.N.S.E.E]. Département "Entreprises", Division "Étude des

entreprises"(n° 144/EE), 1-42.

Eyraud, C. (2003). Pour une approche sociologique de la comptabilite Réflexions à partir de

la réforme comptable chinoise. For a sociological approach to accounting: Thoughts

drawn from the Chinese accountancy reform. Sociologie du Travail, 45(4), 491-508.

Eyraud, C. (2004). Comptabilité (publique et d'entreprise) et sociologie ou l'analyse

sociologique des catégorisations sociales. Comptabilité - Contrôle - Audit (Numéro

thématique), 29-45.

Ezzamel, M., Xiao, J. Z., & Pan, A. (2007). Political ideology and accounting regulation in

China. Accounting, Organizations and Society, 32, 669-700.

Farge, A. (1989). Le goût de l'archive (septembre 1989 ed.). Paris: Éditions du Seuil

Feleaga, N. (1992). Problèmes du choix et de l'implantation d'un nouveau système comptable

dans un pays qui se passe d'une économie planifiée et centralisée à l'économie de

marché. In A. d. l. A. f. d. comptabilité (Ed.), Comptabilité et stratégie (Vol. Chapitre

2 - Comptabilité, stratégie et développement économique).

Fetter, F. A. (1937). Reformulation of the concepts of capital and income in economics and

accounting, Accounting Review (Vol. 12, pp. 3-12): American Accounting

Association.

Fforde, A. (1999). From plan to market: the economic transitions in Vietnam and China

compared. In T. K. in Chan (Ed.), (pp. 43-72): Unger.

Fforde, A., & De Vylder, S. (1988). Vietnam: an economy in transition. Stockholm: Swedish

International Development Authority

Fforde, A., & De Vylder, S. (1996). From plan to market : Vietnamese economic transition

1979-1994: Boulder, Westview Press.

Fforde, A., & Paine, S. (1987). The limits of national liberation: problems of economic

management in the Democratic Republic of Vietnam. Londres: Croom Helm.

Fontanel, A. (2001). Les fonctionnaires au Viêt Nam : une classe sociale en transition.

Raisons politiques, août-octobre(3), 55-65.

Fourastié, J. (1968). La comptabilité (1943, première édition ed. Vol. 11 eme édition). Paris:

Presses universitaires de France.

Fourniau, C. (1986). Vietnam : la construction du socialisme à l'heure de vérité. Recherches

internationales, 20, 7-28.

Frankfort-Nachmias, C., & Nachmias, D. (1992). Research methods in the social sciences

(4e édition ed.). London, Melbourne, Auckland: Edward Arnold.

Freeman, D. (1996). Doi moi policy and the small-enterprise boom in Ho Chi Minh City,

Vietnam. The geographical Review, avril, vol. 86(2), 178-197.

Freeman, N. (1996). The role of 'equitization' in Vietnam's reform of State-owned enterprises

Communist Economies and Economic Transformation, juin, vol. 8(2), 217-235.

Funnell, W. (2001). Distortions of History, Accounting and the Paradox of Werner Sombart,

Abacus (Vol. 37, pp. 55-78): Blackwell Publishing Limited.

Gainsborough, M. (2002). Beneath the veneer reform : The politics of economic liberalization

in Vietnam. Communist Economies and Post-Communist Studies, septembre, vol.

35(3), 353-368.

Garrod, N., & McLeay, S. (1996). The accounting implications of political and economic

reform in central Europe. In Accounting in transition (pp. 1-11): Routlegde, London

and New York.

Garrod, N., & McLeay, S. (1996). Accounting in transition. The implications of political and

economic reform in central Europe. London and New York: Routledge.

Gates, C. (1995). Enterprise reform and Vietnam's transformation to a marketorientedeconomy.

ASEAN Economic Bulletin, juillet, vol. 12(1), 29-52.

Gephart, R. P. J. (1993). The textual approach: Risk and blame in disaster sensemaking.

Academy of Management Journal, 36(6), 1465-1515.

Gervais, M. (1993). L'évolution de la comptabilité chinoise. Revue française de la

comptabilité(246), 93-98.

Gervais, M. (1996, 1996-09-00). La réforme du système comptable dans les entreprises

chinoises. Comptabilité - Contrôle - Audit, 2, 93.

Gervais, M., & Wang, H. T. (1992). Les principes de la comptabilité chinoise. Cahier de

recherche LARGOR, URA-CNRS 1418 - Laboratoire de stratégie et contrôle(34), 1.

Gervais, M., & Zheng, C. (1994). Les problèmes rencontrés par la mise en application des

nouvelles normes comptables en Chine. Cahier de recherche LARGOR, URA-CNRS

1418 - Laboratoire de stratégie et contrôle, 54, 1.

Gilbert, P. (1998). L'instrumentation de gestion la technologue de gestion, science humaine ?

Paris: Economica.

Gilbert, P. (2005). Organisations et comportements. Paris: Dunod.

Gilling, D. M. (1976). Accounting and social change. International journal of accounting,

Spring 1976, 59-71.

Gironde, C., & Maurer, J.-L. (2004). Le Vietnam à l'aube du XXIe siècle : Bilan et

perspectives politiques, économiques et sociales. Paris, Karthala / Genève: Institut

d'études du développement / Centre de recherche sur l'Asie Moderne (IUHEI/IUÉD).

Glaser, B. G., & Strauss, A. L. (1967). The discovery of grounded theory. Strategies for

qualitative research (1967 ed.). Chicago: Aldine.

Gorelik, G. (1974). Soviet accounting, Planning and Control. Abacus, 10(1), 13-25.

Gorelyi, V. S. (1988). Accounting in Cuba. In D. Bailey (Ed.), Accounting in socialist

countries (1988, First edition ed., Vol. Chapter 4, pp. 59-75.). London and New York:

Routledge.

Grawitz, M. (2001). Méthodes des sciences sociales (11e édition ed.). Paris: Dalloz.

Greenfield, G. (1994). The development of capitalism in Vietnam. Socialist Register, 203-

234.

Griffin, K. (1998). Economic reform in Vietnam. Basingstoke, Macmillan / New York: St

Martin's Press.

Griffin, K. (1998). The management of structural adjustment and macroeconomic... [Article].

Human Systems Management, 17(1), 29-37.

Guesnerie, R. (1996). L' économie de marché. France: Flammarion.

Guitton, H., & Vitry, D. (1978). Économie politique. Introduction générale. Analyse micro

économique Analyse macro économique. Paris: Dalloz.

Heilbroner, R. L. (1986). Le capitalisme Nature et Logique (H. Bernard & P. h. a. C. d. E. S.

d. Banque, Trans.). Paris, France: Atlas/Economica.

Hellström, K. (2006). The value relevance of financial accounting information in a transition

economy: The case of the Czech Republic. European Accounting Review, 15(3), 325-

349.

Hercok, A. V. V. (1988). Accounting in Czechoslovakia. In D. Bailey (Ed.), Accounting in

socialits countries (1988, First edition ed., Vol. Chapter 5, pp. 76-93). London and

New York: Routledge.

Hicks, J. (1974). Capital Controversies: Ancient and Modern, American Economic Review

(Vol. 64, pp. 307-316): American Economic Association.

Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates.

Accounting, Organizations and Society, 8(2/3), 287-305.

Hopwood, A. G. (1987). The archeology of accounting systems. Accounting, Organizations

and Society, 12(3), 207-234.

Hopwood, A. G. (1992). Accounting calculation and the shifting sphere of the economic.,

European Accounting Review (Vol. 1, pp. 125-143): Routledge, Ltd.

Hopwood, A. G., & Miller, P. (1994). Accounting as social and institutional practice.

Cambridge (Mass.): Cambridge University Press.

Howell, D. C. (1998). Méthodes statistiques en sciences humaines (M. Rogier & R. s. p. V. Y.

e. Y. Bestgen, Trans. 1998 ed.). Belgique: De Boeck Université.

Hung Chan, K., Lin, K. Z., & Fang, Z. (2007). On the association between changes in

corporate ownership and changes in auditor quality in a transitional economy. Journal

of International Accounting Research 6(1), 19-36.

Ijiri, Y. (1975). Theory of accounting measurement. Sarasota, Florida: American Accounting

Association.

Illés, K., Weetman, P., Clarkson, A. H., & Fraser, M. (1996). Change and choice in

Hungarian accounting practice. An exploratory study of the Accounting Law of 1991,

European Accounting Review (Vol. 5, pp. 523): Routledge, Ltd.

Jaruga, A. (1988). Accounting in Poland. In D. Bailey (Ed.), Accounting in socialist countries

(1988, First edition ed., Vol. Chapter 8, pp. 122-132). London and New York:

Routledge.

Jaruga, A. (1993). Changing rules of accounting in Poland., European Accounting Review

(Vol. 2, pp. 115): The European Accounting Association.

Jaruga, A. (1995). Accounting issues arising in the context of the transition to market

economies: the experiences of Poland. In Accounting reform in central and eastern

Europe (pp. 39-41).

Jaruga, A. (1996). Accounting in socialist countries. The beginnings of reform. In N. Garrod

& S. McLeay (Eds.), Accounting in transition (1996, First edition ed., Vol. Chapter 2,

pp. 12-27). London and New York: Routledge.

Jaruga, A., & Szychta, A. (1997). The origin and evolution of charts of accounts in Poland.

European Accounting Review, 6(3), 509-526.

Jaruga, A. A. (1993). New accounting regulation in Poland. Current issues. Research in Third

World Accounting, 2, 85-96.

Jodelet, D. (1993). Les représentations sociales (mars 1989, 1ère édition ed.). Paris: Presses

universitaires de France (PUF).

Kam, V. (1986). Accounting theory. U.S.A Canada: John Wiley & Sons.

Kamela-Sowinska, A. (1995). Goodwill in the process of privatization in Poland., European

Accounting Review (Vol. 4, pp. 765): The European Accounting Association.

Kazenski, P. M., & Elaine Yin Ling Wong, P. M. (1994). Unifying Accounting in the People's

Republic of China. International Journal of Accounting, 29(4), 352-363.

King, N., Beattie, A., Cristescu, A.-M., & Weetman, P. (2001). Developing accounting and

audit in a transition economy: the Romanian experience., European Accounting

Review (Vol. 10, pp. 149-171): Routledge, Ltd.

Klamer, A., & McCloskey, D. (1992). Accounting as the master metaphor of economics.

European Accounting Review, 1(1), 145-160.

Klonowski, D. (2005). The evolution of the venture capital industry in transition economies:

The case of Poland. Post-Communist Economies 17(3), 331-348.

Kolko, G. (1995). Vietnam since 1975 : winning a war and losing the peace. Journal of

Contemporary Asia, 25(1), 3-49.

Kornai, J. (1984). Socialisme et économie de la pénurie (L. Berko, K. Kozma-Dombrowszky,

I. Magyar & r. p. M. Lavigne), Trans. 1ere édition en langue française ed.):

Economica.

Kornai, J. (1986). The Hungarian Reform Process: Visions, Hopes and Reality Journal of

Economic Literature, XXIV.

Kornai, J. (1990). Du Socialisme au capitalisme. L'exemple de la Hongrie (R. Saint-James,

Trans.). Paris: Gallimard.

Kornai, J. (1992). The principles of privatization in Eastern Europe. De Economist, 140(2),

153-176.

Kornai, J. (1996). Le système socialiste. L'économie politique du communisme . (T. d. l. a. d.

T. s. s. t. p. e. o. communism & O. U. P. P. N. J. Oxford, Princeton University Press,

1992, Trans.). Grenoble: PUG.

Kornai, J. (2000a). Making the transition to private ownership. Finance and development

37(3), 12-13.

Kornai, J. (2000b). What the Change of System From Socialism to Capitalism Does and Does

Not Mean, Journal of Economic Perspectives (Vol. 14, pp. 27-42): American

Economic Association.

Kornai, J. (2001a). Dix ans après The Road to a Free economy. L'auto-évaluation de l'auteur.

Paper presented at the Annual World Bank Conferenceon Development Economics

2000.

Kornai, J. (2001b). La transformation économique postsocialiste. Dilemmes et décisions.

Paris: Éditions de la Maison des sciences de l'homme.

Kosmala-MacLullich, K. (2003). The true and fair view construct in the context of the Polish

transition economy: some local insights., European Accounting Review (Vol. 12, pp.

465): Routledge, Ltd.

Krzywda, D., Bailey, D., & Schroeder, M. (1995). A theory of European accounting

development applied to accounting change in contemporary Poland. [Article].

European Accounting Review, 4(4), 625-657.

Krzywda, D., Bailey, D., & Schroeder, M. (1996). The impact of accounting on financial

reporting in Poland. In Accounting in transition (pp. 61-92): Routledge, London and

New York.

Krzywda, D., Bailey, D., & Schroeder, M. (1998). The development of the role of the

statutory audit in the transitional Polish economy., European Accounting Review (Vol.

7, pp. 407-440): Routledge, Ltd.

Lacourt, A., Verges, P., & Verges, P. (1974). Un essai d'analyse de discours.

Connexions(n°12), 35-53.

Lamb, M., Nobes, C., & Roberts, A. (1998). International variations in the connections

between tax and financial reporting., Accounting & Business Research (Vol. 28, pp.

173): Croner.CCH Group Limited.

Lande, E. (2000). Comptabilité de l'Etat. In B. Colasse (Ed.), Encyclopédie de comptabilité,

contrôle de gestion et audit (pp. 193-218). Paris: Économica.

Lassègue, P. (1996). Gestion de l'entreprise et comptabilité. Paris: Dalloz.

Latour, B. (1989). La science en action (M. Biezunski, Trans.). Paris: La Découverte.

Lauzel, P., & Prost, A. (1987). Le nouveau plan comptable français: Que sais-je ?, n°1157,

PUF.

Lavigne, M. (1979). Les économies socialistes soviétique et est-européennes (3e édition et

mise à jour ed.). Paris: Armand Colin.

Lavigne, M. (1981). Travail et monnaie en système socialiste. Paris: Economica.

Lavigne, M. (1985). Economie internationale des pays socialistes. Armand Colin, Paris.

Lavigne, M. (1999). Economie du Vietnam. Réforme, ouverture et développement. Paris:

L'Harmattan.

Lavigne, M., & Lambert, D. (1991). International political economy and socialism (T. d. E. i.

d. p. s. Bibliogr & R. L. B. p. é. l. é. e. français, Trans.). New York: Cambridge

University Press.

Le Goff, B., & Nora, P. d. (1974). Faire de l'histoire, I. Nouveaux Problèmes, II. Nouvelles

Approches, III. Nouveaux Objets. Paris: Gallimard.

Lê Van, C., & Mazier, J. (1998). L'économie vietnamienne en transition. Les facteurs de

réussite. Paris: L'Harmattan.

Lemarchand, Y. (1993). Du dépérissement à l'amortissement : enquête sur l'histoire d'un

concept et de sa traduction comptable: Ouest-Editions.

Lemarchand, Y., & Nikitin, M. (1999). Vingt ans d'histoire de la comptabilité Comptabilité -

Contrôle - Audit, mai 1999, 123-135.

Lemarchand, Y., & Nikitin, M. (2000). Capitalisme et comptabilité. In Encyclopédie de

comptabilité (pp. 771). Paris: Economica.

Lemarchand, Y., & Nikitin, M. (2005). Dix ans déjà ! Propos d'étape. Comptabilité - Contrôle

- Audit, Numéro thématique, juillet 2005 (juillet 2005), 7-14.

Littleton, A. C. (1933). Accounting evolution to 1990

New York New York: American Institute Publishing Company.

Lowe, E. A., & Tinker, A. M. (1977). Siting the accounting problematic, Journal of Business

Finance & Accounting (Vol. 4, pp. 263): Blackwell Publishing Limited.

Mackevicius, J., Aliukonis, J., & Bailey, D. (1996). The reconstruction of national accounting

rules in Lithuania. In N. Garrod & S. McLeay (Eds.), Accounting in transition (1996,

First edition ed., Vol. Chapitre 4, pp. 43-60.). London and New York: Routledge.

Majidul, I., & Jeffrey, K. (2005). The development of quality management accounting

practices in China. Managerial Auditing Journal, 20(7), 707.

Makarov, V. L. (1988). On the strategy for implementing economic reform in the USSR.

American Economic Review, 78(2), 457-462.

Mangenot, M. (1976). La comptabilité au service du capital: Delarge.

Marquès, E. (1995). Comptabilité générale : analyse comptable et financière. Paris: Nathan.

Marx, K. (1867). La formule générale du travail. In Le capital (pp. 114-121). Paris.

Marx, K. (1990). Capital. A critique of political economy. London: Penguin Classics (new left

review).

Merino, B. D., & Neimark, M. D. (1982). Disclosure regulation and public policy. A

sociohistorical reappraisal. Journal of Accounting & Public Policy, 1, 33-57.

Meyer, M. A. (1990). Introduction à la comptabilité d'entreprise en Union Soviétique. La

Revue Française de Comptabilité(211), 93-99.

Meyer, M. A. (1992). Le dernier plan comptable soviétique premier plan russe et le plan

comptable général français 1982. Revue française de la comptabilité, 237, 67-74.

Mihaylova, S. (2000). Autonomisation des entreprises ex-étatiques, signe essentiel de la

transition : le cas des entreprises bulgares. Revue des sciences de gestion(182-183),

27-43.

Mihaylova, S. (2005). La transition vers l'économie de marché : une affaire de compromis.

Paper presented at the XIV ieme Conférence internationale de management

stratégique, Angers, Pays de la Loire, France.

Miller, P. (1994). Accounting as social and institutional practice: an introduction. In A. G.

Hopwood & P. Miller (Eds.), Accounting as social and institutional practice (pp. 1-

39). Cambridge: Cambridge University Press.

Moscovici, S. (1984). Psychologie sociale. Paris: Presses universitaires de France.

Most, K. S. (1972). Sombart's Proposition Revisited, Accounting Review (Vol. 47, pp. 722-

734): American Accounting Association.

Most, K. S. (1981). Accounting theory (1982, Second edition ed.). Columbus, Ohio, U.S.A:

Grid Publishing, Inc. Columbus, Ohio.

Mouchot, C. (1986). Introduction aux sciences sociales et à leurs méthodes (1986 ed.). Lyon:

Presses Universitaires de Lyon.

Mueller, G. G. (1967). International Accounting. New York: Macmillan.

Mueller, G. G. (1968). Accounting principles generally accepted in the United States versus

those generally accepted elsewhere. International Journal of Accounting Education

and Research.

Nair, R. D., & Frank, W. G. (1981). The harmonization of international accounting standards.

International Journal of Accounting Education and Research.

Napier, C. J. (1996). Academic disdain ? Economics and accounting in Britain, 1850 - 1950.

Accounting, Business and Financial History, 6(3), 427-450.

Napier, C. J. (2001). Accounting history and accounting progress. Accounting history.

Nguyen ðc, N. (1982). Les contradictions de l'organisation scientifique de l'espace et du

travail agricoles au Nord-Vietnam - 1954 - 1981. L'espace géographique, 11(2), 81-

94.

Nguyen ðc, N., Võ Nhân, T., Autret, M., & al., e. (1987). Le Vietnam post-révolutionnaire :

population, économie, société 1975-1985. Paris: L'harmattan.

Nguyen, K. V. (2004). Vietnam une longue histoire (1ère édition 1987 ed.). H noi: Thê gii.

Nguyen Phú, T., Trân ðinh, N., & Vũ, H. (1995). Vietnam from 1986. Hanoi: Thê Gioi

Publishers.

Nguyen Tiên Hung, G. (1987). Economic developement of Socialist Vietnam 1955-1980. New

York / Londres: Praeger Publishers.

Nguyen Văn Bưu, E. (1998). Les constitutions du Vietnam. Revue de la recherche juridique.

Droit prospectif, 23e année(173), 655-746.

Nikitin, M. (1992). La naissance de la comptabilité industrielle en France. Unpublished

Thèse de doctorat en sciences de gestion, Université Paris IX Dauphine, Paris.

Nikitin, M. (1997). La naissance de la comptabilité publique moderne au début du XIXe

siècle. Gestion et media, Actes des 6e rencontres de l'ESUG, Presses de l'Université

des Sciences sociales de Toulouse.

Nobes, C. (1992). International classification of financial reporting (2nd edition ed.):

Routledge.

Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in

Financial Reporting., Abacus (Vol. 34, pp. 162): Blackwell Publishing Limited.

Nobes, C. (2002). An Analysis of the International Development of the Equity Method.,

Abacus (Vol. 38, pp. 16): Blackwell Publishing Limited.

Nobes, C. (2004). On accounting classification and the international harmonisation debate.,

Accounting, Organizations & Society (Vol. 29, pp. 189): Pergamon Press.

Nobes, C., & Parker, R. (1998). Comparative International Accounting (Fifth edition ed.):

Prentice Hall Europe.

Nobes, C. W. (1983). A judgmental international classification of financial reporting

practices. Journal of Business and Accounting.

Nobes, C. W. (1984). International classification of financial reporting: Beckenham Kent:

Croom Helm.

Nove, A. (1981). L'économie soviétique. Paris: Economica.

Orssatto, R. J., & Clegg, S. R. (1999). The Political Ecology of Organizations: Toward a

Framework for Analyzing Business-Environment Relationships, Organization &

Environment (Vol. 12, pp. 263): Sage Publications Inc.

Paquet, E. (2004a). Les transformations des entreprises étatiques vietnamiennes depuis 1987.

In (pp. 111-135). Gironde Maurer

Paquet, E. (2004b). Réforme et transformation du système économique vietnamien 1979 -

2002 (Vol. 1). Paris: L'Harmattan.

Paul, J. H. (2007). Accounting and financial system reform in a transition economy, a case

study of Russia. Journal of International Accounting Research, 6(1), 84-85.

Perera, M. H. B. (1975). Accounting and its environment in Sri Lanka. Abacus.

Perera, M. H. B. (1980). Accounting for State industrial and commercial enterprises in a

developing country. New York: Arno Press.

Perera, M. H. B. (1989). Accounting in developing countries: a case for localised uniformity.

British Accounting Review(21), 141-158.

Pérochon, C. (1983). Présentation du Plan comptable français (PCG, 1982): Foucher.

Perroux, F. (1996). Le problème de profit. In (1926, première édition ed.). Grenoble, France:

Presses universitaires de Grenoble.

Petrovic, M., & Turk, I. (1995). History, theory and practice of accounting in Yugoslovia.,

European Accounting Review (Vol. 4, pp. 809): The European Accounting

Association.

Power, M. (1992). The politics of brand accounting in the United Kingdom., European

Accounting Review (Vol. 1, pp. 29): Routledge, Ltd.

Power, M. (1997). The audit society. Rituals of verification. Oxford: University Press.

Prost, A. (1996). Douze leçons sur l'histoire (1996 ed.). Paris: Editions du Seuil.

Proudhon, P.-J. (1840). Qu'est-ce que la propriété ? (1966 ed.). Paris: Garnier-Flammarion.

Quairel, F. (2000). Représentations financières et comptables du bilan. In B. Colasse (Ed.),

Encyclopédie de comptabilité, contrôle de gestion et audit. Paris: Economica.

Raffournier, B., Haller, A., & Walton, P. (1997). Comptabilité internationale. Paris: Vuibert.

Rask, K. J., Chu, D. K. W., & Gottschang, T. R. (1998). Institutional Change in Transitional

Economies: The Case of Accounting in China, Comparative Economic Studies (Vol.

40, pp. 76): Palgrave Macmillan Ltd.

Reinecke, G. (1988). Accounting in the GDR. In D. Bailey (Ed.), Accounting in socialist

countries (1988, First edition ed., Vol. Chapter 6, pp. 94-106). London and New York:

Routledge.

Richard, J. (1980a). Comptabilité et systèmes économiques. Université Paris I - La Sorbonne,

Paris.

Richard, J. (1980b). Etude comparative des méthodes d'analyse de la gestion des entreprises

industrielles dans quatre pays appartenant à des systèmes économiques et politiques

différents: Etats-Unis, France, R.D.A, URSS. Unpublished Doctorat de IIIè cycle,

Université Paris I - Panthéon-Sorbonne, Paris - France.

Richard, J. (1995). The evolution of accounting chart models in Europe from 1900 to 1945.

European Accounting Review, 4(1), 87-124.

Richard, J. (1995a). The evolution of the Romanian and Russian accounting charts after the

collapse of the communist system, European Accounting Review (Vol. 4, pp. 305):

The European Accounting Association.

Richard, J. (1995b). General Introduction, European Accounting Review (Vol. 4, pp. 81-86):

Routledge, Ltd.

Richard, J. (1997). Les pays de l'Europe de l'Est. In L. Vuibert (Ed.), Comptabilité

internationale (pp. 351-403). Paris.

Richard, J. (2000). Comptabilité en Russie. In Encyclopédie de comptabilité, contrôle de

gestion et audit (pp. 1317): Economica, Paris.

Richard, J., & Colette, C. (2005). Système comptable français et normes IFRS (7è édition ed.).

Paris: Dunod.

Robson, K. (1991). On the arenas of accounting change: the process of translation.

Accounting, Organizations and Society, 16(5/6), 547-570.

Robson, K. (1992). Accounting numbers as "inscription": action at a distance and the

development of accounting. Accounting, Organizations and Society, 17(7), 685-708.

Rose, N., & Miller, P. (1992). Political power beyond the state: problematics of government.

British Journal of Sociology, 43(2), 173-205.

Saghroun, J., & Simon, C. (1999). Primauté du bilan ou du compte de résultat, le principe du

pendule. Comptabilité - Contrôle - Audit, 1(5), 59-76.

Sapir, J. (1990). L'économie mobilisée. Essai sur les économies de type soviétique. Paris: La

Découverte.

Schmalenbach, E. (1961). Le bilan dynamique (F. Bruck, Trans.). Paris: Dunod.

Scholcz, R. L. (1988). Accounting in Hungary. In D. Bailey (Ed.), Accounting in socialist

countries (1988, First edition ed., Vol. Chapter 7, pp. 107-121). London and New

York: Routledge.

Schroll, R. (1995). The new accounting system in the Czech Republic., European Accounting

Review (Vol. 4, pp. 827): The European Accounting Association.

Schulders, G. (1995). Transition économique vietnamienne. Chroniques économiques Sedeis,

44(10), 337-386.

Schumpeter, J. A. (1942). Capitalisme, socialisme et démocratie (G. Fain, Trans.): Petite

Bibliothèque Payot.

Seal, W., Sucher, P., & Zelenka, I. (1995). The changing organization of Czech accounting,

European Accounting Review (Vol. 4, pp. 659): Routledge, Ltd.

Seignobos, C. (1881). L'enseignement de l'histoire dans les universités allemandes. Revue

internationale de l'enseignement, 563-600.

Seignobos, C. (1901). La méthode historique appliquée aux sciences sociales. Paris: F. Alcan.

Shama, A., & McMahan, C. G. (1990). Perestroika and Soviet Accounting: From a planned to

a market economy. International Journal of Accounting, 25(3), 155-.

Simon, Y., & Joffre, P. (Eds.). (1997). Encyclopédie de gestion (Vol. 2). Paris: Economica.

Smith, A. (1776). La richesse des nations. In.

Smith, R. (1996). Vietnam from the 1890s to the 1990s: continuity and change in the longer

perspective South East Asia Research septembre, vol. 4(2), 197-224.

Sombart, W. (1992). L'entreprise comme unité comptable (M. Nikitin, Trans.). In Der

moderne Kapitalismus. München (1916-1927). Tome II. Livre 1. 2e section. 10e

chapitre. Paragraphe III (Editions Comptables Malesherbes ed., pp. 110-125

(traduction par Marc Nikitin)). Paris: Cahier de l'histoire de la comptabilité n°2. Ordre

des experts comptables.

Sombart, W. (2001a). Capitalism. In N. S. R. Grundmann (Ed.), Economic life in the modern

age (pp. 3-63). New Brunswick (U.S.A.) and London (U.K.): Transaction Publishers

Sombart, W. (2001b). Economic life in the modern age (2001 ed.). New Brunswick (U.S.A.)

and London (U.K.): Transaction Publishers.

Sotto, R. (1983). Scientific Utopia and Accounting, Accounting, Organizations & Society

(Vol. 8, pp. 57): Pergamon Press.

Standish, P. E. M. (1990). Origins of the plan comptable général: a study in cultural intrusion

and reaction. Accounting and Business Research.

Standish, P. E. M. (1995). Financial reporting in France. In C. W. Nobes & R. H. Parker

(Eds.), Comparative International Accounting. Chapter 11: Prentice-Hall.

Stark, D. (1996). Recombinant Property in East European Capitalism. AJS, 101(4), 993-1027.

Stark, D., & Nee, V. (1989). Toward an institutional analysis of State Socialism.

Stiglitz, J. E. (1994). Whither socialism? Cambridge Massachusetts. London, England: The

MIT Press.

Stiglitz, J. E. (2003). Quand le capitalisme perd la tête (P. Chemla, Trans.). France: Fayard.

Strauss, A. L. (1987). Qualitative analysis for social scientists. Cambridge: Cambridge

University Press.

Sucher, P., & Jindrichovska, I. (2004). Implementing IFRS: A case study of the Czech

Republic. Accounting in Europe, 1(2004), 109-141.

Sucher, P., Kosmala, K., & Jindrichovska, I. (2005). Introduction: Transitional economies and

changing notions of accounting and accountability. European Accounting Review,

14(3), 571-577.

Sucher, P., Seal, W., & Zelenka, I. (1996). True and fair in the Czech Republic: a note on

local perceptions., European Accounting Review (Vol. 5, pp. 545): Routledge, Ltd.

Sudar, P., & Pitt, D. (2004). An analysis of the choice of accounting in a transitional

economy. A contingency-based approach applied to the experience of Albania.

Working paper.

Swedberg, R. (1994). Une histoire de la sociologie économique (I. This, Trans. Edition

française - 1994 ed.): Desclée de Brouwer, Paris.

Tang, Q., & Lau, A. (2000). Accounting reforms in China: a transition from state plan and

control-oriented system to capital market-oriented system. Managerial Finance, 26(5),

80.

Tenenhaus, M. (1994). Méthodes statistiques en gestion (1996 ed.). Paris: Dunod.

Thévenot, L. (1983). L'économie du codage social. Critiques de l'économie politique, avril

1983(23-24), 188-222.

Thévenot, L. (1984). Rules and implements: investment in forms. Social Science Information

sur les sciences sociales, 23(1), 1-45.

Thévenot, L. (1986). Les investissements de forme. In CEE (Ed.), Conventions économiques

(pp. 21-71): PUF, Paris.

Thévenot, L. (1988). Les catégories socio-professionnelles. Paris: La Découverte.

Thielland, J. (1954). Traité de comptabilité Technique, Juridique, Economique. Paris: Chez

L'auteur.

Thiétart, R.-A. e. c. (2007). Méthodes de recherche en management (3e édition ed.). Paris:

Dunod.

Tinker, A. (1984). Theories of the State and the State of Accounting: Economic Reductionism

and Political Voluntarism in Accounting Regulation Theory, Journal of Accounting &

Public Policy (Vol. 3, pp. 55): Elsevier Science Publishing Company, Inc.

Tinker, A. M. (1980). Towards a Political Economy of Accounting: An Empirical Illustration

of the Cambridge Controversies, Accounting, Organizations & Society (Vol. 5, pp.

147-160): Pergamon Press - An Imprint of Elsevier Science.

Tinker, A. M., Merino, B. D., & Neimark, M. D. (1982). The normative origins of positive

theories: ideology and accounting thought. Accounting, Organizations and Society,

7(2), 167-200.

Tournier, J.-C. (2000). La révolution comptable Du coût historique à la juste valeur Un

aperçu complet des méthodes et pratiques nouvelles de la comptabilité. Paris: Editions

d'Organisations.

Trân, Q. P. (1997). Le développement économique du Viêt-nam : succès passés et défis

actuels Caisse des dépôts et consignations.

Turk, I. (1988). Accounting in Yugoslavia. In D. Bailey (Ed.), Accounting in socialist

countries (1988, First edition ed., Vol. Chapter 10, pp. 157-172). London and New

York: Routledge.

Turk, I., & Garrod, N. (1996). The adaptation of international accounting rules. Lessons from

Slovenia. In Accounting in transition (pp. 141-162): Routledge, London and New

York.

Van der Stede, W., Young, S. M., & Chen, C. X. (2005). Assessing the quality of evidence in

empirical management accounting research : the case of survey studies, Accounting,

Organizations and Society, 30(7-8), 655-684.

Vellam, I. (2004). Implementation of international accounting standards in Poland: Can True

convergence be achieved in practice? Accounting in Europe, 1, 143-167.

Venard, B. (1996). Système D comme distribution, le cas du Vietnam. Revue française du

Marketing(157-158), 204-222.

Verges, P. (1984). Une possible méthodologie pour l'approche des représentations

économiques. Communication information, V. VI(n° 2/3), 375-396.

Verges, P. (1993). Représentations sociales de l'économie : une forme de connaissance. In Les

représentations sociales (1ère édition - mars 1989 ed., pp. 387-405): Presses

universitaires de France.

Veyne, P. (1971). Comment on écrit l'histoire (1971 ed.). Paris: Editions du Seuil.

Vigour, C. (2005). La comparaison dans les sciences sociales. Paris: La Découverte.

Wacheux, F. (1996). Méthodes qualitatives et recherche en gestion. Paris: Economica.

Wallerstein, I. (1985). Le capitalisme historique (2002 ed.). Paris: Editions la Découverte.

Walton, P., Haller, A., & Raffournier, B. (1998). International Accounting. USA:

International Thompson Business Press.

Wang, Y., & Chang, C. (1998). Economic transition under a semifederalist government: The

experience of China, China Economic Review (Vol. 9, pp. 1): Elsevier Science

Publishing Company, Inc.

Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of

Accounting Standards, Accounting Review (Vol. 53, pp. 112): American Accounting

Association.

Watts, R. L., & Zimmerman, J. L. (1979). The Demand for and Supply of Accounting

Theories: The Market for Excuses, Accounting Review (Vol. 54, pp. 273-306):

American Accounting Association.

Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective,

Accounting Review (Vol. 65, pp. 131-157): American Accounting Association.

Weber, M. (1967). L'éthique protestante et l'esprit du capitalisme (B. I. Gesammelte Aufsätze

zur Religionssoziologie, 4.Aufl. (Tübingen, Mohr, 1947), Trans. 1964 ed.). Paris:

Plon.

Weber, M. (1971). Economie et société (J. Chavy & E. d. Dampierre, Trans. Vol. 1). Paris:

Plon.

Weber, M. (1991). Histoire économique Esquisse d'une histoire universelle de l'économie et

de la société (C. Bouchindhomme, Trans.). Paris: Gallimard.

Weber, M., & Freund, J. (1965). Essais sur la théorie de la science (1965 ed.). Paris: Plon.

White, C. (1985). Agriculture planning, pricing policy and co-operatives in Vietnam. World

Development, 13(1), 97-114.

Wild, G. (2001). Économie en transition : le dossier (Document de travail). Paris: Centre

d'études prospectives et d'informations internationales.

Winjum, J. O. (1971). Accounting and the Rise of Capitalism: An Accountant's View, Journal

of Accounting Research (Vol. 9, pp. 333-350): Blackwell Publishing Limited.

Winkle, G. M., Huss, H. F., & Xi-Zhu, C. (1994). Accounting standards in the People's

Republic of China: responding to economic reforms. Accounting Horizons, 8(3),

48-57.

Xiang, B. (1998). Institutional factors influencing China's accounting reforms and standards,

Accounting Horizons (Vol. 12, pp. 105): American Accounting Association.

Xu-Dong, J. (2000). Evaluation of research on Chinese accoutning issues. Managerial

Finance, 26(5), 41-62.

Yamey, B. S. (1964). Accounting and the Rise of Capitalism: Further Notes on a Theme by

Sombart, Journal of Accounting Research (Vol. 2, pp. 117-137): Blackwell Publishing

Limited.

Yin, R. K. (1981). The case study crisis: some answers. Administrative Science Quarterly

(26), 58-65.

Yin, R. K. (1984). Case study research. Design and methods. Newbury Park: Sage.

Young, S. D. (1999). From plan to market: financial statements and economic transition in the

East German enterprise., European Accounting Review (Vol. 8, pp. 157-189): The

European Accounting Association.

Yu, B. (1994). Reform of economic systems and university accounting education in China. In

Accounting education for the twenty first century: the global challenges (In J.O. Burns

and B.E. Needles Jr. (eds) ed., pp. 51-57): New York: International Accounting

Section of the American Accounting Research Association in association with the

International Association for Accounting Education and Research.

Yu, B. (1995). Success of accounting reform. Hinges on the human facteur. Hebei Finance

and Accounting, 32-33.

Zelenka, I., Seal, W., & Sucher, P. (1996). The emerging institutional framework of

accounting in the Czech and Slovak republics. In Accounitng in transition (pp. 93-

115): Routledge, London and New York.

Zysman, J. (1983). Governments, markets and growth: Financial systems and the politics of

industrial change: Cornell University Press.

Statistiques de consultation

Repository Staff Only: edit this item