Bibliographic record
Abstract
After implement “Doi Moi” process in 1986, the Vietnamese accounting system has reformed significantly. To date, the structure of Vietnamese accounting system includes four levels, namely, (1) accounting law, (2) decrees, (3) decisions and Vietnamese Accounting Standards (VASs) and (4) circulars. Particularly, Vietnamese National Assembly promulgated accounting laws in 2003 and 2015. The VASs were promulgated based on the first version of International Accounting Standards (IASs), however until now, the VASs have been not yet amended. Meanwhile IASs have been adjusted regularly and upgraded to IFRSs by International Accounting Standards Board (IASB) since 2001. Moreover, in terms of quantity, Vietnam only promulgated 26 VASs, whereas IASB issued 43 IASs/IFRSs (consist of 27 IASs and 16 IFRSs). Actually, Vietnam became a member of Association of South East Asian Nations (ASEAN) in 1995. On December 31st 2015, the ASEAN set up ASEAN Economic Community (AEC) and as a result, Vietnam is a member of AEC. The one of objectives of AEC is convergence accounting field, through allowance movement freedom of skilled labor in accounting sector within ASEAN members. The research of Backer et al. (2007) mentioned that the accounting harmonization and convergence have became the great topics relevant to international integration in many countries. Therefore, the study shows history and development of Vietnamese accounting law and accounting standards and analyzes the role of each component in Vietnamese accounting system. Especially, the study provides the experience in accounting harmonization from ACE members to evidence the necessary of harmonization with IASs/IFRSs of Vietnam.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.008 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".