the current authors conducted a series of 20 interviews
with Vietnamese accounting professionals such interviewees often appeared rather uncertain as to what specific issues
would need to be resolved in bridging these gaps. A small minority of interviewees
(two out of 20) have used both types of practices (they were working in enterprises with
at least some foreign equity). Respondents in this category tended to comment
favorably on the international practice of allowing preparers of accounting information