Accounting for business

The industrial revolution 4.0 has a strong impact on all professions and fields, including accounting. Industry 4.0 is based on digital technology, integrating intelligent technologies to optimize production processes, business processes, business processes, production methods and new technologies, including accountants’ information processing and information provision processes. The context of digital technology gives rise to new requirements for accounting human resources. The article researches the impact of the industrial revolution 4.

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In the context of globalization and a rapidly growing economy, financial resources play an extremely important role in maintaining and developing business activities of enterprises. In particular, in Vietnam, one of the countries witnessing strong economic development, it requires businesses to have abundant and sustainable financial resources. However, the fluctuations in the macro market economy also have a significant impact on the financial resources of businesses.

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The role of employees is vital for service businesses. Therefore, maintaining employee satisfaction plays a significant role in the performance of service companies. The topic shows a comprehensive picture of the level of job satisfaction of officers and employees working in the commercial banking system in Ho Chi Minh City through 09 aspects of satisfaction. Regression results of the study prove that job satisfaction in the aspect of “Communication of information” has the most substantial impact on the “General satisfaction” of employees.

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Based on the above practice, this author conducted a study on the experience of several countries around the world in term of using Carbon taxes to reduce CO2 emissions and promote the sustainable development of enterprises. On this basis, this article proposes a number of suggestions for issuing Carbon tax, thus ensuring the sustainable development of Vietnamese enterprises.

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Business growth and profit development are always the criteria for banks to implement and develop. Along with the development of science and technology, banking management and administration in the digital era is considered an important and urgent issue. Therefore, the issue of executive management capacity of commercial bank in the digital era is mentioned in the research. At the same time, the study also points out a number of results, experiences and new points in executive management capacity required at Vietnamese commercial banks in the digital era.

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This article gives an overview of the circular economy model, world trends, the role of fiscal policy and international experience in using tax policy tools to encourage businesses to implement the circular economy model. This article also analyzes the current situation of fiscal policy on guiding and encouraging businesses to implement the circular economy model and makes recommendations for Vietnam.

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Globalization has been a catalyst for innovation and transformative perspectives in business, energy, and economy. However, achieving sustainability on an international scale requires further efforts, particularly in emerging markets, developing countries, and low-income nations, which face challenges in balancing their economies amidst the ongoing impact of Globalization. Emphasizing sustainable strategies in businesses will contribute to the cultivation of enduring business values.

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Provisioning is one of the very important accounting operations, affecting business results and the nature of continuous operation of a business in the accounting period. In Vietnam, the issue of contingency is referred to in Accounting Standard No. 18 “ Provisions, Contingent Liabilities and Contingent Assets”, the standard prescribes and guides the principles and methods of accounting for reserves; These regulations also gradually move towards general international regulations.

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Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

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In the article "Digital transformation: Opportunities and challenges for accounting at small and medium enterprises in Vietnam", the author will analyze the opportunities and challenges brought by digital transformation to management agencies, businesses and workers in the field of accounting in small and medium enterprises in Vietnam. At the same time, the author proposes some solutions to solve difficulties in the process of implementing digital transformation that stakeholders face in the coming time.

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A main reason is the widespread lack of transparency in business financial reports, making it difficult for banks to accept loan requests. Therefore, understanding clearly what financial reporting transparency is will help find measures to increase the transparency of financial statements. The study sets out criteria to evaluate the level of financial reporting transparency, thereby evaluating the level of financial reporting transparency of SMEs and proposing solutions to enhance the financial reporting transparency of SMEs in Vietnam.

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This research highlights the benefits that green certification brings to businesses while identifying the challenges companies face in achieving the green certification standards. Additionally, this research provide recommendations for businesses to navigate the evaluation criteria and work towards the standards of green certification as a commitment to building sustainable enterprises.

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The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

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The article emphasizes the importance of comprehensive finance and access to capital for MSMEs in Vietnam. While comprehensive finance can create favorable conditions, it does not always guarantee easy access to capital for these businesses. Systemic barriers, business credit factors, financial institution priorities, and local conditions can create disparities in capital access for MSMEs. The article provides recommendations for government and relevant agencies to improve this situation and create a more favorable environment for MSMEs.

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In this article, the authors research the current status of operations of Vietnamese real estate businesses in the context of digital transformation, thereby pointing out opportunities, challenges and proposing some solutions to help real estate businesses develop sustainably in the future. Digital transformation is a trendy and comprehensive change of individuals and organizations in the way of living, working and producing based on digital technologies. Digital transformation is increasingly popular in social life.

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Credit guarantee was born with the goal of helping businesses access credit more effectively by providing debt repayment guarantees on behalf of businesses. This model has now developed in many countries around the world with positive impacts recorded, especially in Japan and Korea. The article focuses on analyzing the current situation of credit guarantee activities in Vietnam, thereby finding the causes, combining with international experience to propose policy recommendations.

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This article aims to analyze the birth of national governance, the principles and factors affecting national governance. Through the construction of a modern, effective national governance system, it will contribute to improving the state's governance capacity in creating a favorable business environment for all economic sectors, including the private economy growth and development. The article uses an interpretive method and uses data from the World Bank's survey research on global governance capacity.

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LPBank a relatively young joint-stock commercial bank, has identified its direction as being a market-responsive leader. To effectively compete with domestic and international counterparts, LPBank requires sustainable business solutions to increase income.

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This article studies the achieved results of digital transformation in the Tax authorities which contribute to a positive impact on production and business activities of enterprises, while also point out the challenges, and show some solutions to promoting digital transformation in tax management, aim to form conditions for the development of businesses in the coming time in Vietnam.

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Articles with mentioned qualitative research methods mention the barriers that are preventing the private economy from developing quickly and sustainably solutions such as: building and completing the legal framework, creating a safe and favorable investment and business environment for the development of the private economy; improve the effectiveness and efficiency of the State’s management over private economic development. The removal of barriers is an urgent issue that the private and state economic actors themselves need to pay attention to and solve.

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