Le Doan Minh Duc
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View article: Organizing information for strategic management accounting reports on the accounting information system foundation
Organizing information for strategic management accounting reports on the accounting information system foundation Open
On the basis of the accounting information system, strategic management accounting (SMA) is applied to organizations, overcoming inherent barriers. SMA strongly promotes the role of supporting managers in implementing strategies towards su…
View article: Audit committee and the quality of financial reporting information - evidence in the new organisational structure of Vietnamese listed companies
Audit committee and the quality of financial reporting information - evidence in the new organisational structure of Vietnamese listed companies Open
The Audit Committee (AC) is a new part of organisational structure of a joint-stock company (JSCs), which has just been legislated in Vietnam since 2021. The AC aims to supervise activities to enhance the truthfulness and fairness of finan…
View article: The Audit Committee’s Forecasted Impact on the Timeliness of Financial Statements in the Current Unpredictable Business Environment – Evidence in Vietnamese Listed Joint Stock Companies
The Audit Committee’s Forecasted Impact on the Timeliness of Financial Statements in the Current Unpredictable Business Environment – Evidence in Vietnamese Listed Joint Stock Companies Open
This article aims to analyze the influence of the Audit Committee (AC) in the organizational structure of the joint stock company on the timeliness of the Financial Statements (FS).AC is a new part of the organizational structure of the jo…
View article: Sustainable Development of Higher Education Institutions in Developing Countries: Comparative Analysis of Poland and Vietnam
Sustainable Development of Higher Education Institutions in Developing Countries: Comparative Analysis of Poland and Vietnam Open
This paper discusses sustainable development issues in the higher education sector from the value chain perspective. An adapted value chain is proposed for developing countries that would reflect the specific context of the higher educatio…
View article: Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam
Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam Open
Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approache…
View article: Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam
Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam Open
Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of audit…
View article: Authors Index
Authors Index Open
View article: Governance, Audit Committee and Strategic Management Accounting in Listed Companies in Vietnam
Governance, Audit Committee and Strategic Management Accounting in Listed Companies in Vietnam Open
Our research purpose is to explore the relationship of three important components: Corporate Governance, Audit Committee, Strategic Management Accounting
View article: Fiscal Decentralization, Corruption, and Income Inequality: Evidence from Vietnam
Fiscal Decentralization, Corruption, and Income Inequality: Evidence from Vietnam Open
The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietna…
View article: Strategic Dimension of Social Entrepreneurship in Vietnam
Strategic Dimension of Social Entrepreneurship in Vietnam Open
View article: Factors Affecting the Auditor Independence: Approach of the Subject and Framework in Financial Statement Auditing in Vietnam
Factors Affecting the Auditor Independence: Approach of the Subject and Framework in Financial Statement Auditing in Vietnam Open
This study employed a subject-based framework to explore the factors that affect auditor independence in financial statement auditing in Vietnam. The data collected using one-on-one interview and group discussion techniques were qualitativ…
View article: Factors Affecting Real Estate Prices – Evidence From Macroeconomic Data In Vietnam
Factors Affecting Real Estate Prices – Evidence From Macroeconomic Data In Vietnam Open
The real estate market is important in socio-economic life and is even more important for countries with open, transition, and developing economies like Vietnam. The price of real estate is an important factor in the market and is affected…
View article: Sustainable development and environ-mental management in Vietnam
Sustainable development and environ-mental management in Vietnam Open
Sustainable development is an outstanding trend and is especially new to Vietnamese businesses. Sustainable development, in addition to economic factors, also includes issues related to social responsibility and environmental management. T…
View article: Natural resources limitation and the impact on sustainable development of enterprises
Natural resources limitation and the impact on sustainable development of enterprises Open
Sustainable development is currently the pioneering trend in the world and in Vietnam. Manufacturing businesses need raw materials and natural resources as inputs. Once these resources are limited they will negatively affect the sustainabl…
View article: Factors Affecting Responsibility Accounting at Joint Stock Commercial Banks in Vietnam
Factors Affecting Responsibility Accounting at Joint Stock Commercial Banks in Vietnam Open
Modern management today requires corporations to control and evaluate governance responsibilities at each organizational level. To achieve this goal, managers must possess management tools to do it effectively. In order to improve the oper…
View article: Social entrepreneurship and corporate sustainable development. Evidence from Vietnam
Social entrepreneurship and corporate sustainable development. Evidence from Vietnam Open
This article investigates the concepts and issues of social enterprise, social entrepreneurship, their sustainability and strategic dimension. Regarding the current two contradictory forms of entrepreneurship (commercial and social entrepr…
View article: Green economy as an opportunity for Vietnamese business in renewable energy sector
Green economy as an opportunity for Vietnamese business in renewable energy sector Open
Green or green economy development is a new trend in the process of restructuring the economy due to the effects of climate change as well as rising sea levels and the impact of the global economic recession. In December 2011, the climate …
View article: Relationship between government quality, economic growth and income inequality: Evidence from Vietnam
Relationship between government quality, economic growth and income inequality: Evidence from Vietnam Open
Government quality, economic growth and income inequality are topics that are of interest to many researchers, especially in Vietnam-a country with high economic growth and income inequality, and the quality of government is not fully tran…
View article: Students and young university staff development in the context of e-learning and the fourth industrial revolution
Students and young university staff development in the context of e-learning and the fourth industrial revolution Open
This article aims at presenting the current state of students’ capacity for learning and competencies of young staff members in Vietnamese universities. Then, we imply some orientations to improve students’ capacity for learning and young …
View article: Risks of unsustainable tourism deve-lopment in Vietnam
Risks of unsustainable tourism deve-lopment in Vietnam Open
This article is intending to analyze several risks of the unsistainable development in tourism industry in Vietnam. Vietnam's tourism sector is booming and contributing significantly to the national economy. Thus, the tourism sustainable d…
View article: Knowledge management in enterprises in the context of industrial revolution 4.0
Knowledge management in enterprises in the context of industrial revolution 4.0 Open
This article presents the context of the industrial revolution 4.0, the opportunities and challenges posed for Vietnamese enterprises. The article emphasizes the importance of knowledge management and related areas and isues of management,…
View article: Knowledge management in enhancing competitiveness of small and medium enterprises
Knowledge management in enhancing competitiveness of small and medium enterprises Open
This paper focuses on issues related to knowledge management, the situation in Vietnam in general and in the South East Vietnam in particular, in order to improve the competitive advantage of enterprises, especially small and medium enterp…
View article: China-US trade war and risks for Vietnam’s economy
China-US trade war and risks for Vietnam’s economy Open
In an international trend, the economy is growing stronger and countries face many risks from all sides in general and from domestic enterprises in particular in business. Therefore, countries are willing to have policies to limit the risk…
View article: Brexit and risks for the EU economy
Brexit and risks for the EU economy Open
Overall, the world economy is greatly affected by the "Brexit" problem. The Brexit is currently a global hot issue, affecting not only the countries involved, the departing United Kingdom and the sovereignty of the European Union. not only…
View article: Developing high quality human resource to take advantages from CP-TPP and IR 4.0
Developing high quality human resource to take advantages from CP-TPP and IR 4.0 Open
CP-TPP is a non-US transpacific free trade agreement. However, this is still one of the major free trade agreements in the world with Japan being the world's third-largest economy. Together with Industrial Revolution 4.0 (IR 4.0), it prese…
View article: Determinants of real estate bubble in Vietnam
Determinants of real estate bubble in Vietnam Open
Many industry experts believe that, although there is no basis to say that the market has a bubble in the next 1-2 years, the bubble may appear in the period after 2021. By 2018, demand for real estate. New equilibrium with bows. And now s…
View article: Enhancing auditors’ independence in auditing enterprises in Vietnam
Enhancing auditors’ independence in auditing enterprises in Vietnam Open
The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology…
View article: Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market Open
In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important princi…
View article: CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE, CASE OF VIETNAMESE LISTED COMPANIES
CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE, CASE OF VIETNAMESE LISTED COMPANIES Open
Social responsibility has begun to draw attention in Vietnam in recent years.Corporate Social Responsibility (CSR) is still a very new concept and pioneers, both researchers and practitioners, in this area are facing numerous challenges in…
View article: GTSD 2018 Index
GTSD 2018 Index Open