• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2015 > Volume 3 Number 5 (May 2015) >
JOEBM 2015 Vol.3(5): 489-492 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.233

Synthetic and Analytical Accounting of Inventory as a Tool to Improve Inventory Accounting System in Vietnam

N. K. Rozhkova

Abstract—There are no doubts about changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, targeted to economic liberalization and development closer links with Western economies. The current accounting system represents a mixture of some basic features retained from Soviet Union and French-influenced system and new elements taken from Western accounting. This paper discusses an inventory accounting in Vietnam, names current problems and proposes some solutions and prospective developments in order to contribute to the harmonization of accounting standards in Vietnam.

Index Terms—Analytical accounting, inventory accounting, synthetic accounting.

N. K. Rozhkova is with the Accounting and Auditing, State University of Management, Moscow, Russia (e-mail: nakoro@mail.ru).

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Cite: N. K. Rozhkova, "Synthetic and Analytical Accounting of Inventory as a Tool to Improve Inventory Accounting System in Vietnam," Journal of Economics, Business and Management vol. 3, no. 5, pp. 489-492, 2015.

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