Purpose

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

Design/methodology/approach

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Findings

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

Research limitations/implications

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

Practical implications

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

Originality/value

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

中文翻译：

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新兴经济体中广泛会计操纵的可能性

目的

该研究探讨了会计师对越南新兴经济体中广泛的会计操纵可能性的看法。应用欺诈三角框架，我们检查会计师对管理压力，操纵机会以及他们如何合理化决策的看法。

设计/方法/方法

该研究采用了一种实验方法，涉及592名越南会计师。实验后的现场访谈是由八位经验丰富的会计师进行的。

发现

我们的发现表明，会计操纵被认为在越南很普遍。调查结果表明，在有或没有管理压力的情况下进行会计交易操纵与在集体收益或个人收益之间没有区别。

研究局限/意义

虽然研究重点是会计师对会计操纵的理解，但随着时间的流逝，这些观点可能会发生变化。法律改革的影响以及在法律条文的强制下可能被起诉的可能性可能会改变这些观念。

实际影响

该研究结果提醒监管者，政府当局和审计师有关越南的会计操纵和欺诈潜能的看法和观点。审计师可以利用法医专家的帮助来发现本研究中发现的不道德行为。

创意/价值

通过检查越南的会计操纵，欺诈三角框架被用来阐明欺诈。我们对相关会计文献做出了贡献，深入了解了会计师进行可疑会计交易的动机。我们所做的贡献引起了人们对亚洲社会观念的关注。尤其是为激励集体主义收益而采取的会计行动。尽管我们进一步揭示了欺诈性会计，但我们得出的结论是，在新兴经济体中，欺诈三角框架不一定能很好地阐明欺诈行为。