Business accounting and finance

The article proposes a research model on enterprises digital transformation in Vienam with influencing factors including Leadership, Digital business strategy, Employee capacity, Corporate culture, Technology platform, Enterprise pressure, Information security, Technology readiness, and Compatibility. Moreover, the study also proposes to consider the Business performance as the digital transformation result in enterprises.

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The article employs numerous data collection methods such as observation, questionnaires, interviews... and data analysis methods including statistics in order to generate the current situation of organizing reward systems according to managerial responsibility in iron and steel manufacturing enterprises of Hoa Phat Group, thereby suggesting solutions to perfect the organization of this reward system, contributing to improving business administration efficiency

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Understanding the contents and roles of strategic management accounting (SMA) is very necessary, in order to enhance applications and businesses in today’s increasingly competitive conditions. On the basis of comparing TMA and SMA to see the purposes, effects, content and conditions of application. Especially in terms of applying the results of the Industrial Revolution 4.0 to SMA. The relationship of strategic management accounting and the management of business activities of enterprises.

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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 study assesses factors affecting the intention to apply modern management accounting (MMA) in manufacturing enterprises in central Vietnam. SPSS and SmartPLS software are used to process data collected from 150 senior leaders and chief accountants in manufacturing enterprises. Research result shows that there are eight factors affecting the intention to apply MMA, including Perception of usefulness, perception of the application’s ease, manager’s attitude, subjective norms, factors belonging to the business, low-cost strategy, differentiation strategy, and business environment.

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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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The study encompasses various analytical techniques, including descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), multivariate regression models, and hypothesis testing through SPSS software. The findings reveal that six key factors, namely leadership, digital business strategy, employee capabilities, technology infrastructure, organizational culture, and external market pressures, exert significant influence on digital transformation in these enterprises.

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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 adoption of this technology is not without challenges. Issues concerning privacy, technological understanding, and integration into current systems are all points that need careful consideration. This paper aims to provide a comprehensive overview of the potential and challenges that blockchain technology presents in the fields of accounting and business management in today’s digital age.

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From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

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The article’s main research method is analysis based on quantifying and synthesizing data from businesses; includes the following main contents: (1) Overview of studies on sustainable growth of businesses; (2) Some theoretical and practical issues about sustainable growth; (3) Solutions to promote sustainable growth of energy sector enterprises in Vietnam, will provide scientific exchanges to clarify issues of sustainable growth of enterprises.

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