Purpose

The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS).

Design/methodology/approach

The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators.

Findings

This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators.

Research limitations/implications

This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups.

Practical implications

Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process.

Originality/value

This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context.

中文翻译：

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相互交织的制度化：向国际财务报告准则过渡期间越南会计职业面临的压力

目的

本文的目的是了解影响越南新兴转型经济中组织会计操纵的制度驱动型变化。具体而言，本研究探讨了越南会计师和监管机构如何解释可疑的会计交易及其合理化做法，尤其是在会计系统从越南会计准则向国际财务报告准则（IFRS）过渡期间。

设计/方法/方法

该研究采用基于访谈的方法，涉及22名越南会计师，财务经理，审计合伙人和监管机构。

发现

这项研究发现了以制度理论为基础的功能失调的收支确认方法。在发挥作用的同时，还存在着与会计准则薄弱和组织控制有关的各种机会；管理压力；并希望避免受到越南监管机构的不必要的审查。

研究局限/意义

本研究不包括非财务经理或其他会计用户的观点。未来的研究可能会更多地关注这些其他利益相关者群体的看法。

实际影响

会计操纵可能是合谋的，因此，监管机构在监督过程中应有更严格的看法和更广泛的检查。

创意/价值

这项研究从新制度社会学的角度审视了会计操纵，并分享了会计师和监管者的观点。这项研究认为，会计准则薄弱不是促成会计操纵的唯一因素。在评估会计操纵的存在性时，本文发现了多种因素的组合，包括：操纵机会，来自管理部门的压力以及行为背后的理由。这些因素应根据上下文进行解释。