News Release: Vietnamese Accounting Student Coauthors Research Study

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.

Introduction: International Students at Murray State University's Arthur J. Bauernfeind College of Business

The Arthur J. Bauernfeind College of Business at Murray State University has several excellent programs for international students. Faculty and staff in this program are committed to creating a successful teaching and learning environment that allows students to grow. The program prepares students for careers in the dynamic environments of business, information technology, public and private organizations, and mass communications.

There are six academic departments in this college:

1. Accounting

The accounting program bridges the gap between academia and business through teaching, intellectual contributions, professional interaction and service, both at the university and in the Murray community. This program is committed to teaching students to appreciate, understand and use accounting information.

2. Computer Science and Information Systems

The computer science and information systems program gives students access to well-equipped computer laboratories, state-of-the-art software and highly qualified professors. Classes are very small, and both undergraduate and graduate programs are offered. 

3. Economics and Finance

The economics program at Murray State University is very flexible, and it allows its students to take a mixture of business and non-business courses that are relevant to different career goals. The economics program has relationships with local financial institutions, which gives students the opportunity to gain hands-on experience through internships and classes.

4. Journalism and Mass Communication

The journalism and mass communication program is accredited by the Accrediting Council on Education in Journalism and Mass Communications. Its students gain experience creating and delivering news, content and messages, both in classes and on-campus: students run a Murray State radio station and news broadcasting station, which gives them hands-on experience creating news.

5. Management, Marketing and Business Administration

The management, marketing and business programs at Murray State train students in a variety of business-related fields, and students go on to become managers in fields like human resources, training and development and production. Students learn about emerging technologies in marketing, entrepreneurship, geographic information systems and international businesses. 

6. Organizational Communication

The organizational communication program prepares its students to be leaders in a flexible future by giving them the skills and knowledge they will need to work in private, nonprofit or sports sectors. Students learn to asses issues in communication and find ways to improve the quality of communication. Students from this program learn about leadership, intercultural communication and conflict revolution.

This blog will document some of the exciting things that graduate and undergraduate international students in the Arthur J. Bauernfeind College of Business at Murray State University are doing.