Special Issue Article
The construction of accountant identity in a transitioning economy: the case of Vietnam
Lisa-Uyen Nguyen,
Corresponding Author
Lisa-Uyen Nguyen
Department of Accounting, Faculty of Business, Economics and Law, Auckland University of Technology, Auckland, New Zealand
Please address correspondence to Lisa-Uyen Nguyen via email: [email protected]Search for more papers by this author
Lisa-Uyen Nguyen,
Corresponding Author
Lisa-Uyen Nguyen
Department of Accounting, Faculty of Business, Economics and Law, Auckland University of Technology, Auckland, New Zealand
Please address correspondence to Lisa-Uyen Nguyen via email: [email protected]Search for more papers by this author
The author would like to sincerely thank Professors Deryl Northcott, Yves Gendron, Brian West, Theresa Hammond, Lee Parker, Bruce Behn, Helen Tregidga, Mahbub Zaman, Sumit Lodhia, and Associate Professor Anil Narayan for their constructive and helpful comments on early versions of this paper. The paper has benefited from the valuable comments made by the two reviewers. Also, acknowledgement is given to the reviewers, discussant and participants at the 2015 AFAANZ conference held in Hobart, Australia.
[Correction added on 13 September 2019, after initial issue online publication on 3 September 2019: Due to an update in the pagination of the September special issue of Accounting & Finance, issue 59:3, the page numbers for this article have been corrected from pages (1715–1746) to pages (1709–1740). The page numbers are now correct in both online and print versions.]
Abstract
This study investigates the complex and multi-faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio-political and economic development. The concept of ‘identity work’ and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as ‘operating principles’ that characterise accountants’ identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants’ negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital).
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