Enterprise sector

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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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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This study aimed to examine the impact of financial decisions on default risk of Vietnam listed construction enterprises, including three decisions: financing, investing and distribution. The research analyzed a sample of 16 construction companies listed in the Hochiminh Stock Exchange of Vietnam, from 2012 to 2021 by using panel data regression models such as Pooled OLS, FEM, REM.

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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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The main objective of this research paper was to analyse the factors influencing the implementation of IFRS in manufacturing Vietnamese enterprises. This was achieved through the utilization of descriptive statistical tools and logistic regression analysis based on a sample of 59 manufacturing enterprises in Vietnam from 2017 to 2021. The research methodology employed a mixed approach, combining both qualitative and quantitative methods.

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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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The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

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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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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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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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The study conducted an investigation and outlined several factors that impact the implementation of green accounting for small and medium-size enterprises in Vietnam. Subsequently, through a combined qualitative and quantitative research method, the paper introduces a model of variables influencing green accounting in Vietnam within the framework of globalization. Data used in the study were collected from the results of 207 survey questionnaires.

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The implementation of solutions by the banking sector, through green credit lines, to promote green production in enterprises is highly necessary. Based on practical experiences, this article examines the current status of the Agricultural and Rural Development Bank of Vietnam (Agribank) in promoting green production within green credit and other related fields. It aims to evaluate and provide recommendations for promoting green production within the bank.

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This research aimed to consider the importance of digital transformation and digital marketing on consumer behavior, along with studying the indirect impact of this relationship through brand positioning. The authors conducted a survey of 300 leaders of small and medium-sized enterprises (SMEs) on “The impact of digital transformation and digital marketing on the brand positioning and consumer behavior” through online and direct forms using pre-designed questionnaires.

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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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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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Currently, social responsibility accounting in Vietnam has been being implemented by many enterprises. However, due to the lack of legal regulations in this field, enterprises are facing many difficulties in practicing social responsibility accounting. This paper will discuss on social responsibility accounting and tools managing corporate social responsibility activities. Also, this paper will give an overview on global experience on social responsibility accounting practices and lessons for Vietnam.

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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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Financial management includes areas such as: working capital management, capital source management, cost management, tax management, risk management, accounting and financial reporting. This article analyzes the current situation and proposes some solutions to improve the financial management capacity for private enterprises in Vietnam.

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