Low-emission development is set to become a major trend among countries today, aiming for a green and sustainable economic development. Vietnam, one of the countries heavily affected by climate change and greenhouse effect, faces both opportunities and challenges in this transition. Applying desk research method and Force Field Analysis (FFA) approach, this study analyzes driving […]

Research purpose: This study investigates the influence of online product reviews on consumer purchase decisions in Vietnam’s emerging e-commerce market. Specifically, it examines four review attributes-credibility, usefulness, volume, and valence (negative reviews)-to assess their role in shaping consumer behavior. Research motivation: While prior research consistently highlights the positive role of online reviews in driving purchase […]

In this study, the authors examine the factors influencing the level of 3Rs practices in the F&B industry in Hue city, Vietnam. The paper extends the TPB (ETPB) by including new factors such as environmental commitment, green economic incentives, and economic benefits. The research employs a questionnaire survey method to collect data from F&B companies’ […]

Research purpose: This study analyses the role of sustainability clauses (SCCs) in commercial contracts, reviews international practices, and proposes legal orientations for Vietnam. Research motivation: While SCCs have been widely studied and applied in jurisdictions such as France, Germany, the United Kingdom, and the United State, Vietnam still lacks a unified legal framework and comprehensive […]

Research purpose: The objective of this study is to evaluate the current state of research trends of Artificial Intelligence (AI) and ESG in accounting and auditing education. Research design, approach, and method: An analysis of publications from the Scopus database was conducted using a bibliometric method to assess advancements in research and identify substantial trends […]

Research purpose: This research examines how burnout influences job satisfaction and intentions to change careers among accountants and auditors, particularly emphasizing the factor of psychological well-being, thereby providing recommendations to help control burnout, enhance job satisfaction and improve work performance of accountants and auditors. Research motivation: The authors realized that burnout among early-career professionals in […]

Research Purpose The study aims to examine enterprises’ awareness of the Provincial Competitiveness Index (PCI) in Ninh Binh province, Vietnam, and to analyze the level of agreement among businesses regarding 43 component indicators of PCI. It also seeks to identify key factors influencing enterprise evaluation of the business environment and to provide policy implications for […]

Research purpose: This study aims to investigate the impact of cash flows (CF) from operating, investing, and financing activities on the financial performance (FP)of listed enterprises on the Vietnam stock exchange (VNX). The research seeks to clarify which types of cash flows contribute most to firm profitability and provide empirical evidence for enhancing financial management […]

Tran Xuan Quan1*, Nguyen Phuoc Bao An2, Luong Duc Thuan2 1 Faculty of Economics and Accounting, Quy Nhon University, Gia Lai, Viet Nam 2 School of Accounting, UEH College of Business, University of Economics Ho Chi Minh (UEH), Vietnam Abstract: This study explores the relationship between Enterprise Risk Management (ERM) and organizational performance (OP), focusing […]