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dc.contributor.authorNguyen, Lisa
dc.contributor.authorHooper, Keith
dc.contributor.authorSinclair, Rowena
dc.date.accessioned2015-06-21T23:13:29Z
dc.date.available2015-06-21T23:13:29Z
dc.date.issued2013
dc.identifier.urihttps://hdl.handle.net/10652/2872
dc.description.abstractThis study aims to investigate the habitus of bookkeepers and professional accountants in Vietnam, a communist country, by experimenting with Bourdieu’s practice theory. Such theory seeks to examine the ways in which accounting individuals (or classes) inhabit a position, invoking practical knowledge which enables them to function in particular positions. Such functions are to be associated with habitus – durable, transposable dispositions which are both constitutive of and constituted by the context or field in which they operate Design/Methodology/Approach: This is a qualitative research and the naturalistic inquiry approach was selected for this paper. There were 14 bookkeepers and 15 professional accountants interviewed with the purpose of adding to a growing but still sparse literature on the work practices of bookkeepers who make up the majority of accounting practitioners in Vietnam. Findings All bookkeepers attach their identity to their daily routine work and highlight the importance of keeping updated on the new rules issued by the government. They, together with some professional accountants, have also found their identity formed through connections with government officials. Some locally qualified accountants have deviated their career or identity from the traditional pathway by the embarked on obtaining professional qualifications of ACCA or CPA (Australia). Originality/value: This paper offers insights of how the bookkeepers and professional accountants see themselves and what the gap is between bookkeepers and professional accountants, in the context in which the Communist rule-based country is getting involved more deeply in the globalisational process.en_NZ
dc.language.isoenen_NZ
dc.rightsAll rights reserveden_NZ
dc.subjectVietnamen_NZ
dc.subjectBourdieu, Pierre (1930-2002)en_NZ
dc.subjectidentityen_NZ
dc.subjecthabitusen_NZ
dc.subjectbookkeepersen_NZ
dc.subjectaccountantsen_NZ
dc.titleConstruction of accounting identities in Vietnam : Experimenting with Bourdieu’s practice theoryen_NZ
dc.typeConference Contribution - Oral Presentationen_NZ
dc.rights.holderThe Authorsen_NZ
dc.subject.marsden150104 International Accountingen_NZ
dc.identifier.bibliographicCitationNguyen, L., Hooper, K., and Sinclair, R. (2014). Construction of accounting identities in Vietnam. Paper presented at Auckland Region Accounting (ARA) Conference, 4 December, Auckland, New Zealand NOTE: WORKING PAPERen_NZ
unitec.institutionAUT Universityen_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.conference.titleAuckland Region Accounting (ARA) Conferenceen_NZ
unitec.conference.orgAuckland Region Accounting (ARA)en_NZ
unitec.conference.locationAuckland, New Zealanden_NZ
unitec.conference.sdate2014-12-04
unitec.conference.edate2014-12-04
unitec.peerreviewedyesen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
dc.contributor.affiliationAuckland University of Technologyen_NZ
unitec.identifier.roms57210en_NZ
unitec.institution.studyareaAccounting and Finance


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