Vietnam’s 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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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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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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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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The article examines the factors affecting the quality of tax consulting services of Deloitte Vietnam Tax Consulting Co., Ltd. when providing consulting services to corporate customers in Vietnam as well as FDI enterprises and businesses. multidisciplinary, multinational worldwide. It analyzes the correlation between tax consulting service quality and customer satisfaction estimates; At the same time, evaluates the influence of these factors on the basis of surveying the opinions of businesses that have been and are currently customers of the company.

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This article is to show how risk can be managed in the transport business according to the ISO 31000:2018 risk management model. The method used in the research article is comparison, evaluation and application. Risk management as well as handling of each crisis situation has its own and unique nature, associated with different circumstances, implemented in different conditions and associated with different event contexts. The resolution of each crisis situation requires practical experience and special expertise in different fields.

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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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Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

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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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The research purpose of the article is to identify activities related to knowledge sharing of Vietnamese veterinary medicine manufacturing and trading enterprises. Based on the research results, the author provides management implications to help business administrators as well as policy makers propose specific solutions to increase the effectiveness of knowledge sharing in organizations. To help improve the competitiveness of Vietnamese drug manufacturing and trading enterprises.

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