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Số người truy cập: 74,987,342

 Politics and institution of corporate governance in Vietnamese state-owned enterprises
Tác giả hoặc Nhóm tác giả: Cong Phuong, N., Dinh Khoi Nguyen, T. and Phuoc Vu, H.
Nơi đăng: Managerial Auditing Journal (SSCI, SCOPUS); Số: Forthcoming;Từ->đến trang: 1-20;Năm: 2020
Lĩnh vực: Kế toán; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
ABSTRACT
Purpose
The paper aims to examine how the change in political ideology and institutions affects corporate governance (CG) of the state-owned enterprise (SOE) in Vietnam, as well as its consequences.
Design/methodology/approach
To link macro-level institutional change to micro level of the reform process of the Vietnamese SOE governance, we draw from the “Varieties of Capitalism” (VoC) framework adopt a triangulation approach for data collection.
Findings
The paper shows the CG of SOEs is a variant of capitalist CG. Changes in the function, state control and structure of governance in the Vietnamese SOEs have been shaped by the political ideology and institution. It also shows that the political and bureaucratic interferences of the state in SOEs are for political interests rather than for firms’ effectiveness.
Research limitations/implications
The political ideology has existed in major aspects of the governance structure of the SOEs as a part of the party’s effort to maintain its economic legitimacy and a government of “control and domination”.
Practical implications
The findings of this study can be seen as a reference for the Vietnamese Government and governments of other developing countries in making incremental improvements in existing institutions rather than choosing the “best” model of CG.
Originality/value
The paper contributes to the literature by applying the VoC framework to analyse the change in SOE governance in a transition country while preserving the communist ideology. It can deepen our understanding of the SOE governance in Vietnam and enrich comparative studies of CG in the transition countries.
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