Professional accounting body affiliation: Understanding the drivers of membership attraction and retention in Vietnam

Abstract

This thesis investigates, through the lens of the Theory of Planned Behaviour (Ajzen 1991), the professionalization process of accounting in Vietnam by analysing professional accounting bodies’ members and accounting students’ decision to affiliate with a professional accounting body in Vietnam. The study of the accounting profession through members of professional associations in Vietnam serves to depart from the traditional Anglo professionalization model and contribute to the literature on the development of accounting in emerging economies.