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Nguyen Cong Phuong

Biographic Data

ID8940937
NAMENguyen Cong Phuong
GIVEN NAMESNguyen Cong
FAMILY NAMEPhuong
SIGNATUREPHUONG N C
AFFILIATIONSDa Nang University of Economics
ORCID0000-0002-9506-7034
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
AUTHOR COUNT2
EDITOR COUNT0
FIRST PUBLICATION YEAR2011
LATEST PUBLICATION YEAR2023
H-INDEX0
  • Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review

    Open Access•Tobias Polzer, Pawan Adhikari et al.•ARTICLE•Journal of Public Budgeting…•2023

    Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…

  • Economic Transition and Accounting System Reform in Vietnam

    Nguyen Cong Phuong, Jacques Richard•ARTICLE•European Accounting Review•2011

    Since 1986, Vietnam has been reforming its economic system, moving from a centrally planned economy to a market-oriented economy connected to the rest of the world. This process has been shaped by the tensions and power relationship between moderate and radical reformers and the interaction of their reform strategies. This paper demonstrates that, unlike many reforms in former socialist countries, the Vietnamese accounting reform resulted from bo…

No prominent works on this page.

  • Economic Transition and Accounting System Reform in Vietnam

    Nguyen Cong Phuong, Jacques Richard•ARTICLE•European Accounting Review•2011

    Since 1986, Vietnam has been reforming its economic system, moving from a centrally planned economy to a market-oriented economy connected to the rest of the world. This process has been shaped by the tensions and power relationship between moderate and radical reformers and the interaction of their reform strategies. This paper demonstrates that, unlike many reforms in former socialist countries, the Vietnamese accounting reform resulted from bo…

  • Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review

    Open Access•Tobias Polzer, Pawan Adhikari et al.•ARTICLE•Journal of Public Budgeting…•2023

    Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…

Accounting (2 works) · Accounting and Organizational Management (2 works) · Business (2 works) · Economics (2 works) · Accounting information system (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Banking stability, regulation, efficiency (1 works) · Capitalism (1 works) · Computer Science (1 works)

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