Nhi Le, a Vietnamese student who finished her MBA at Murray State University in May 2014, coauthored a research paper during her time at Murray State:
Business Prof and Grad Students Author Paper on Accounting in Belgium, Brazil and Vietnam
Accounting Department Head Dr. Don Chamberlain congratulates Dr. Murphy Smith and Nhi Le (shown in photo), as well as Heather Anderson and Casey Reineking, on their forthcoming article in the professional journal, Internal Auditing. Le, Anderson, and Reineking were students in Smith’s graduate-level international accounting class in the spring 2013. Based on work done in class, they developed their paper, which is titled ‘A Look at Accounting and Business Matters in Belgium, Brazil and Vietnam.’
Smith explains, “The activities of internal auditors, management accountants, and other business professionals are increasingly affected by the globalization of business. Internal auditors and management accountants have to understand accounting and business developments in places where their companies carry out operations.”
In the U.S., financial reporting is based on U.S. generally accepted accounting principles (GAAP), but in other countries, other accounting standards apply. The article examines developments in Belgium, Brazil and Vietnam, representing the continents of Europe, South America, and Asia. A summary of accounting and business matters is presented, along with a brief history of each country.
Dr. L. Murphy Smith is the David and Ashley Dill Distinguished Professor of Accounting in the Bauernfeind College of Business at Murray State University. Dr. Smith's academic record includes numerous professional journal articles, research grants, books, conference presentations, and awards for teaching and research. Heather Anderson, Nhi Le, and Casey Reineking are graduate accounting students at Murray State University.