Viet Nam Accounting and Auditing Journal
Tạp chí của Hiệp hội Kế toán và Kiểm toán Việt Nam
THE IMPACT OF TAX AVOIDANCE ON FIRM VALUE: A STUDY OF CONSTRUCTION COMPANIES LISTED ON THE VIETNAMESE STOCK EXCHANGE
This study aims to analyze the impact of tax avoidance on firm value, while also incorporating control variables such as return on assets (ROA), current ratio, financial leverage, and firm size in shaping the competitiveness of businesses amid increasing transparency in the tax system. Ordinary Least Squares (OLS), Fixed Effects Model (FEM), Random Effects Model (REM), and Generalized Least Squares (GLS) regression methods were employed, based on data collected from Vietstock for the period 2016– 2024, with a sample of 129 construction companies listed on the Vietnamese stock market. The results indicate that tax avoidance positively affects firm value; ROA and the current ratio are significant drivers of increased firm value; financial leverage has a negative effect; and firm size has a positive but statistically insignificant impact on firm value. This study provides additional evidence to the existing literature on the influence of tax avoidance strategies on firm value in the digital era. Furthermore, it offers practical recommendations for construction companies regarding tax avoidance practices and the enhancement of firm value.
Nguyễn Thị Xuân - Trường Đại học Điện lực
STUDENT ACADEMIC STRESS – CAUSES AND SOLUTIONS
Academic stress is increasingly common among students, especially in the 18–23 age group, which is a period of many psychological and physiological changes and a need for self-assertion. Pressure from coursework, examinations, family expectations, financial difficulties, and social relationships makes students prone to anxiety, insomnia, reduced concentration, and decreased academic performance. When prolonged, stress can lead to fatigue, loss of motivation, and deterioration of mental health. The article focuses on studying academic stress among students through an analysis of students’ characteristics, manifestations of academic stress, as well as the causes of stress. Based on this situation, the article proposes several solutions with coordination among schools, families, and society in order to limit academic stress, contributing to the protection of students’ mental health in the current context of numerous tensions and pressures.
Đinh Thị Ngọc Minh - Nguyễn Thanh Ngân - Vũ Phương Nhung - Nguyễn Hoài Thu - Nguyễn Huyền Trang - Đại học Thương mại
THE IMPACT OF AI ON ROBOTIC PROCESS AUTOMATION (RPA) IN ACCOUNTING WITHIN SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)
In the wake of the Industry 4.0 revolution, the convergence of Artificial Intelligence (AI) and Robotic Process Automation (RPA) is reshaping financial management systems. This study focuses on analyzing the impact of AI on the automation of accounting processes within Small and Medium-sized Enterprises (SMEs)—a group of organizations typically characterized by significant resource constraints. By employing a qualitative research method combined with practical surveys, the paper demonstrates that integrating AI into RPA transcends the mere automation of repetitive tasks; it further enhances the capability to process unstructured data, optimizes bookkeeping procedures, and enables real-time financial reporting. The research findings indicate that AI assists SMEs in substantially reducing human error, saving operational costs, and liberating accountants from manual tasks to focus on strategic advisory roles. However, the study also identifies major barriers, such as high initial investment costs, data security concerns, and a shortage of personnel proficient in both accounting and technology. Finally, the paper proposes several solutions to accelerate the digital transformation roadmap for SMEs, emphasizing the importance of establishing a supportive legal framework and retraining the accounting workforce to adapt to the era of artificial intelligence.
ThS. Phan Minh Tâm - Công ty TNHH Tư vấn Dịch vụ Hoàng Tâm
PGS.TS. Mai Thị Hoàng Minh - Đại học Kinh tế Thành phố Hồ Chí Minh
CONTROLLING THE GLOBAL MINIMUM TAX REVENUE: AN ANALYSIS OF FACTORS AFFECTING AUDIT EFFECTIVENESS AND STRATEGIC ORIENTATION AT THE STATE AUDIT OFFICE
Vietnam’s adoption of the Global Minimum Tax (GMT) under Resolution No. 107/2023/ QH15, effective from the 2024 fiscal year, creates an urgent need to effectively control the additional tax revenue, estimated at approximately VND 14,600 billion annually. This study employs a mixed-methods approach, combining quantitative research with qualitative analysis. Through a survey of auditors and tax experts, the paper quantifies the impact of various factors on the effectiveness of auditing GMT revenue. Regression results indicate that Auditor Competence (β=0.382) and Data & IT Infrastructure (β=0.315) are the two most significant factors influencing audit effectiveness. Based on these findings, the author proposes strategic solutions, focusing on revising the application guidance for VASSA 1315 and deploying digital audit tools to enhance audit efficiency for this specific tax mechanism, thereby contributing to the realization of the State Audit Development Strategy (SAV) by 2030.
ThS. Nguyễn Bá Hùng - Kiểm toán Nhà nước Khu vực XII
Ả GÓP GIỮA THÔNG TƯ 99/2025/TT-BTC VÀ THÔNG TƯ 200/2014/TT-BTC NEW POINTS IN ACCOUNTING FOR DEBITED AND INSTALLMENT PAYMENT TRANSACTIONS BETWEEN CIRCULAR 99/2025/TT-BTC AND CIRCULAR 200/2014/TT-BTC
Installment sales transactions are a common form of business activity today. Circular 200/2014/TT-BTC (TT200) clearly stipulates the method of recording revenue, cost of goods sold, and interest on installment sales for both the seller and the buyer. However, in practice, some difficulties have arisen, creating a need for amendments to ensure suitability. On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (Circular 99) guiding the accounting regime for enterprises to replace Circular 200. This article analyzes the new points in Circular 99 related to the accounting of transactions involving the purchase and sale of goods and services, in comparison with Circular 200. This helps enterprises understand the changes related to these transactions and provides clearer guidance for applying the new accounting regulations. The study was conducted using a qualitative approach, through the analysis and comparison of legal texts and simulation of accounting practices to assess changes in the procedures and methods of recording in practice.
Nguyễn Thị Kim Phụng - Trường Đại học Ngân hàng Thành phố Hồ Chí Minh
ORGANIZATIONAL STRUCTURE OF LABOR INSPECTION: INTERNATIONAL EXPERIENCE AND LESSONS FOR VIETNAM
International Labour Organization (ILO) Convention No. 81 necessitates the development and operation of an effective labour inspection system, particularly in the context of the ongoing restructuring of the national inspection apparatus toward greater streamlining and centralization. This institutional shift offers opportunities to enhance the independence of inspection bodies while simultaneously presenting significant challenges related to professional capacity, coordination mechanisms, and scope of oversight. Employing a case study approach and international comparison, this study examines labour inspection models in several developed countries, including Germany, the Czech Republic, and Singapore, and compares them to Viet Nam’s newly restructured model. The findings reveal notable differences in specialization, organizational structure, and operational mechanisms, and give remarks on the strengths and limitations of the Vietnamese model. Based on these insights, the study proposes recommendations to improve the capacity and effectiveness of labour inspection activities. These findings highlight the characteristics of comparative labour inspection models and have practical implications for policy improvement and legal development in the labour management area
Đỗ Đức Thắng - Thái Minh Hạnh - Trường Kinh tế, Đại học Bách khoa Hà Nội
SUSTAINABILITY REPORTING FROM A CORPORATE GOVERNANCE PERSPECTIVE: A REVIEW OF THE LITERATURE
This study provides an overview of the development of sustainability reporting across time, geography and influencing factors. Qualitative methods are applied through the synthesis and systematization of research literature. The review indicates that studies prior to 2018 primarily focused on developed countries, whereas research after 2018 increasingly expanded to developing economies. Among the influencing factors, the Board of directors is most frequently examined, particularly in relation to characteristics such as board size, independence, gender diversity, expertise, and meeting frequency. This study is expected to serve as a valuable reference for future research, and support the sustainability reporting practices in Vietnam
Nguyễn Thị Tường Tâm - Phạm Minh Vương - NCS Viện Tài chính Kế toán, Trường Đại học Công nghiệp Thành phố Hồ Chí Minh
HUMAN RESOURCE MANAGEMENT TO ENHANCE FALCUTY INNOVATION AT VIETNAM NATIONAL UNIVERSITY, HANOI: AN ASSESSMENT AND POLICY IMPLICATIONS
During the 2020 – 2025 period, Vietnam National University, Hanoi (VNU) achieved many notable accomplishments in human resource management, particularly across five key areas: Recruitment activities have been increasingly professionalized, with a strong focus on attracting high-caliber scientists, contributing to a proportion of faculty members holding doctoral degrees and academic titles of Professor and Associate Professor that exceeds national standards. Training and professional development programs have been expanded in diverse formats, including blended and online approaches, closely linked to digital transformation and international integration. Performance evaluation, emulation, and reward systems have become more transparent, based on competency-based criteria and work performance outcomes. Salary, bonus, and welfare policies have been gradually improved, fostering a friendly, democratic, and creative working environment. Nevertheless, certain limitations remain, including insufficient flexibility in recruitment and disparities in training opportunities and income levels, which call for a comprehensive set of solutions to enhance faculty quality and promote a sustainable culture of innovation.
ThS. NCS Nguyễn Trung Phong - Trường Đại học Công đoàn
TS. Nguyễn Thị Thuỳ Linh - Trường Đại học Kinh tế, Đại học Quốc gia Hà Nội
FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING IN PRIMARY SCHOOLS IN HO CHI MINH CITY
In the context of reforming the public financial mechanism and enhancing autonomy for public service units, the application of management accounting in public service units in general, and in primary schools in particular, plays an important role in improving the efficiency of management and the use of resources. This study is conducted to measure the extent to which various factors influence the application of management accounting at elementary schools in Ho Chi Minh City. The author collected 250 samples for the study and used regression analysis techniques. The results showed that there are 5 affecting the application of management accounting in primary schools in Ho Chi Minh city, in decreasing order of importance, including: the level of school autonomy; the qualifications of accounting staff; leadership attention and support; the legal and regulatory framework; and the application of information technology. Based on the findings, the author proposes managerial implications to enhance the application of management accounting at elementary schools in Ho Chi Minh City
CHV. Ngành Kế toán. Nguyễn Thị Thanh Nga - Trường Tiểu học Lương Thế Vinh - Trường Đại học Kinh tế - Tài chính Thành phố Hồ Chí Minh
THE NECESSITY OF INTEGRATING AI INTO ACCOUNTING PROCESS SUBJECTS
This paper outlines the urgency of integrating Artificial Intelligence (AI) into the teaching curriculum of accounting process subjects within the context of Industry 4.0. Traditional accounting education faces the risk of obsolescence by focusing solely on manual bookkeeping skills and rule compliance, whereas the modern labor market demands significantly more. Integrating AI is not merely about adding new tools, but represents a core paradigm shift. AI helps automate tedious, repetitive tasks such as data entry and reconciliation with superior accuracy. This liberates accountants from clerical duties, allowing them to focus on highervalue functions such as data analysis, financial forecasting, and strategic advisory. Equipping students with AI knowledge is vital to bridging the skills gap. Learners need to understand how AI operates within practical processes to manage the technology and make decisions based on real-time data. Consequently, educational institutions must rapidly innovate their curricula to ensure graduates are competitive and capable of adapting to the future digitalized accounting environment.
TS. Lương Đức Thuận - Đại học Kinh tế Thành phố Hồ Chí Minh
DEVELOPING SUSTAINABLE ACCOUNTING COMPETENCIES FOR FUTURE ACCOUNTANTS: A DELPHI STUDY ON THE EDUCATION-PRACTICE GAP IN VIETNAM
This study aims to identify the requisite sustainable accounting competency framework and to evaluate the gap between university curricula and practical demands in Vietnam. Employing a three-round Delphi method with a panel of 18 multi-disciplinary experts, the research successfully established a comprehensive competency framework comprising 35 core elements and confirmed the existence of a significant gap between education and practice. The findings reveal a profound deficiency in knowledge of international sustainability reporting standards and in specialized practical skills, such as the measurement of environmental impacts. These findings offer a substantial empirical basis for academic institutions to reform their curricula, for corporations and professional bodies to develop training programs, and for policymakers to enhance the regulatory framework. This, in turn, contributes to elevating the quality of accounting human resources to meet the demands of national sustainable development.
TS. Trần Hồng Vân - Trường Đại học Tài chính – Marketing
MANAGERIAL CHARACTERISTICS AFFECTING THE LEVEL OF CORPORATE INCOME TAX COMPLIANCE
This study aims to identify the managerial characteristics that influence the level of corporate income tax (CIT) compliance among SMEs in Binh Duong province. A quantitative survey-based research method was employed, targeting primarily chief financial officers and chief accountants. The findings indicate that managerial ethics, managers’ understanding of the firm’s tax obligations, managers’ tax knowledge, managerial attitudes toward taxation, and managers’ perceptions of the fairness of the tax system all positively affect corporate income tax compliance behavior. The study proposes several policy recommendations to enhance CIT compliance among SMEs in Binh Duong province.
PGS.TS. Phạm Quốc Thuần - Trường Đại học Kinh tế - Luật, Đại học Quốc gia – Hồ Chí Minh
CHV. Phạm Thị Lam - Trường Đại học Kinh tế - Luật, Đại học Quốc gia – Hồ Chí Minh
CHALLENGES IN IMPLEMENTING ARTIFICIAL INTELLIGENCE WITHIN GOVERNMENT ACCOUNTING SYSTEMS IN DEVELOPING COUNTRIES
Amidst the trend of modernizing public governance, integrating Artificial Intelligence (AI) into government accounting systems is expected to create a breakthrough in transparency and operational efficiency. However, in developing countries, this roadmap faces multidimensional and complex challenges. This study focuses on identifying core barriers by analyzing the specific institutional contexts and technical infrastructures. The research findings indicate that the lack of a digital legal framework, fragmented data infrastructure, and limited investment budgets are the primary obstacles. Furthermore, resistance from traditional administrative cultures and the scarcity of a public accounting workforce proficient in technology pose significant difficulties in maintaining and operating AI models. Finally, the paper proposes strategic solutions aimed at building a sustainable digital accounting ecosystem, emphasizing the role of institutional refinement and the retraining of civil servants to adapt to the era of artificial intelligence in the public sector.
TS. Phạm Trà Lam - Đại học Kinh tế Thành phố Hồ Chí Minh
FROM AUTOMATION TO AUTONOMY: THE EMERGING ROLE OF AUTONOMOUS ARTIFICIAL INTELLIGENCE (AGENTIC AI) IN MODERN ACCOUNTING
The rapid development of artificial intelligence (AI) is changing the landscape of the accounting industry. While traditional AI systems operate based on commands and instructions, autonomous AI (agentic AI) is capable of independently discovering tasks and performing workflows almost like a human employee. This study takes an empirical approach, combining semi-structured interviews with AI accounting experts and surveys of a small group of accountants currently using AI to explore the perceptions, benefits, and challenges of deploying autonomous AI. The article also synthesizes reputable academic sources on Scopus/WoS and reports from major organizations (CAQ, EY, KPMG) to supplement context and compare results. Interview results show that experts believe AI is a high-productivity agent and supports compliance control, but still have concerns about reliability, illusions, and legal liability. A survey of a small group of accountants in small and medium-sized enterprises showed that 75% have used AI to some extent; they appreciate the ability to automate processes, but over 60% still need manual verification due to concerns about errors. Overall, research indicates that autonomous AI will become a significant trend, but success depends on combining the technology with appropriate training, risk management, and regulatory frameworks.
Trần Khánh Lâm - Hội Kiểm toán viên hành nghề Việt Nam (VACPA)
FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: A CASE STUDY OF BAC A BANK
This study assesses the financial performance of Bac A Commercial Joint Stock Bank (Bac A Bank) from 2016 to 2024 using ROA, ROE, and CIR indicators, while analyzing the dynamic relationship between internal factors, including service income, operating expenses, and the non-performing loan ratio. Employing a Vector Autoregression (VAR) model with quarterly data, the research examines causal relationships and measures variable responses through Impulse Response Functions (IRF) and Forecast Error Variance Decomposition (FEVD). The findings show that service income positively impacts ROA within the first 1–2 quarters and enhances cost efficiency by lowering the CIR. Conversely, operating expenses exert a significant negative effect on both ROA and ROE, while simultaneously increasing the CIR and NPL ratio in the short run. The NPL ratio also demonstrates a detrimental impact on profitability. Furthermore, variance decomposition results reveal that the CIR and operating expenses play a crucial role in explaining fluctuations in financial performance, whereas the impact of service income is characterized by stability and spillover effects. These findings suggest key policy implications for Bac A Bank regarding the expansion of non-credit services, cost control, and credit quality enhancement to achieve sustainable financial performance.
Nguyễn Minh Phương - Nguyễn Thị Thùy Dương - Học viện Ngân hàng
Nguyễn Thu Hiền - Ngân hàng Thương mại Cổ phần Bắc Á
APPLICATION OF CONTINUOUS AUDITING IN STATE AUDIT ACTIVITIES IN VIETNAM
The fourth industrial revolution and the explosion of Big Data are fundamentally transforming all areas of society, including government auditing and oversight activities. Traditional audit approaches, which rely on sampling, are increasingly revealing their limitations in providing timely and comprehensive assurance in the digital environment. Continuous Auditing has emerged as an inevitable audit model that leverages technology to automate the collection and analysis of audit evidence in real time or near real time, enabling auditors to examine entire datasets rather than samples. This study focuses on clarifying the objective necessity of applying Continuous Auditing in the operations of the State Audit of Vietnam, based on a comprehensive review of literature and the experiences of Supreme Audit Institutions worldwide. The research findings reaffirm the crucial role of Continuous Auditing and draw significant lessons for the State Audit of Vietnam in developing its implementation roadmap. These include: improving the legal framework for data access and standardization; establishing a structured implementation plan; enhancing human resource quality and transforming the audit culture; and redefining the role of auditing in the new digital era.
TS. Nguyễn Thị Việt Lê - Học viện Công nghệ Bưu chính Viễn thông
FACTORS AFFECTING THE PERFORMANCE OF COMMERCIAL BANKS ON THE HO CHI MINH STOCK EXCHANGE
Abstract This study examines factors affecting the performance of 26 commercial banks listed on the Ho Chi Minh Stock Exchange (HOSE) over the period 2011–2024. Using Feasible Generalized Least Squares (FGLS) estimation, the findings reveal that bank size, equity capital, inflation, and economic growth positively influence bank performance, whereas credit risk provisions, operating costs, and customer deposits have negative effects. The results provide useful implications for managers and policymakers in improving the operational efficiency of Vietnam’s commercial banking sector.
CHV. Tạ Thị Kim Thoa - Trường Đại học Công Nghệ Thành phố Hồ Chí Minh (HUTECH)
THE APPLICATION OF MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANIES IN HO CHI MINH CITY AND THE SOUTHEAST REGION
This study aims to identify and measure the extent of influence of various factors on the management accounting (MA) implementation in construction and installation firms (C&IFs) operating in Ho Chi Minh City (HCMC) and the Southeast Provinces of Vietnam. The survey sample consists of 178 individuals who are executive leaders or representatives of C&IFs in the target region. The author employed a combined qualitative and quantitative research methodology using a Multiple Regression Model for the research topic. The results reveal that six factors positively impact the MA implementation in construction firms in HCMC and the Southeast region. These factors include: Information Technology (IT) Application Level, Company Size, Accountants’ Qualifications, Cost of Organizing MA, Commitment and Understanding of Executive Managers, and Management Decentralization.
PGS.TS. Trần Văn Tùng - Trường Đại học Công nghệ Thành phố Hồ Chí Minh (HUTECH)
CN. Tô Thị Dung - Trường Đại học Công nghệ Thành phố Hồ Chí Minh (HUTECH)
DISCOUNT RATES IN PROJECT APPRAISAL SOCIAL AND PUBLIC WELFARE – REQUIREMENTS INNOVATION OF APPROACHES AND APPLICATION MODELS
This paper examines the role of discount rates in the appraisal of social welfare and public projects, highlighting the limitations of applying market-based discount rates to projects with long-term social benefits. Given their intergenerational impacts and low financial returns, such projects require the use of a social discount rate to adequately capture socio-economic benefits. The paper reviews two key approaches: the Social Opportunity Cost of Capital (SOCR) and the Social Time Preference Rate (STPR). Based on this analysis, a combined social discount rate model incorporating an adjustment parameter α is proposed. In addition, a declining discount rate model over the project life cycle is suggested to enhance intergenerational equity. These approaches contribute to improving public project appraisal and the efficiency of public resource allocation.
TS. Nguyễn Chí Trang - Đại học Tài chính - Marketing
SOME SOLUTIONS TO IMPROVE SCIENTIFIC RESEARCH CAPACITY FOR ACCOUNTING STUDENTS AT AN GIANG UNIVERSITY
The author himself realizes that improving scientific research capacity for students is extremely important, one of the most difficult problems of universities today. Therefore, in this paper, the author presents the vulnerable in scientific research work of students majoring in Accounting at An Giang University. On that basis, the author proposes a number of solutions to contribute to improving scientific research capacity for students majoring in Accounting in particular and other economic majors in general.
Trịnh Thị Hợp - Khoa Kinh tế - Quản trị kinh doanh, Trường Đại học An Giang, Đại học Quốc Gia Thành Phố Hồ Chí Minh
OVERVIEW OF THE MODEL OF FACTORS AFFECTING THE SUCCESSFUL APPLICATION OF TECHNOLOGY IN AUDITING
The auditing profession is rapidly transforming through advances in information technology. Computer-Assisted Audit Tools and Techniques (CAATs) enhance efficiency, scope, and quality, yet their adoption remains uneven across organizations and regions. This variation underscores the need to examine technological, organizational, individual, and environmental factors influencing effective and sustainable audit practices. To address this complexity, the study integrates three established frameworks - the Unified Theory of Technology Adoption and Use (UTAUT), the Technology – Organization - Environment (TOE) framework, and the DeLone and McLean (D&M) Information Systems Success Model - providing a comprehensive basis for analyzing factors that drive the successful use of technology in auditing.
ThS. Đỗ Thị Thu Thủy - Viện Tài chính - Kế toán, Đại học Công nghiệp Thành phố Hồ Chí Minh - Phân hiệu Trường Đại học Thủy Lợi
PGS.TS. Trần Phước - Khoa Tài chính - Kế toán, Đại học Công Thương Thành phố Hồ Chí Minh
NON-CONTROLLING INTERESTS IN CONSOLIDATED FINANCIAL STATEMENTS: ECONOMIC NATURE FROM THE IFRS PERSPECTIVE AND EXPERIENCES OF ENTERPRISES IN VIETNAM
In corporate structure, non-controlling interest (NCI) is not a key indicator but is required to be presented in the consolidated report. Determining NCI can be difficult due to fluctuations in ownership ratios, exchange rate differences or complex contractual agreements, especially when applying automated accounting processes. IFRS 10 – Consolidated Financial Statements, considers NCI as a part of equity, reflecting the true economic nature instead of just as a debt. This study uses qualitative methods, combining analysis of IFRS and VAS standards with Vietnamese business experience to clarify the differences in approach and level of transparency when recording NCI.
ThS. Trần Thị Thùy Trang - Trường Đại học Thủ Dầu Một
FACTORS AFFECTING THE QUALITY OF ACCOUNTING CIVIL SERVANTS IN PUBLIC ADMINISTRATIVE UNITS
This study aims to identify and evaluate the impact level of factors affecting the Quality of Accounting Civil Servants (ACSQ) in Vietnamese Public Administrative Units (PAUs). Enhancing the quality of accounting human resources is an urgent issue given the context of public accounting reform, digital transformation, and the increasing demand for transparency of accounting information in the public sector. Based on the Contingency Theory, the proposed research model investigates five independent factors: Legal System, Accounting Civil Servant Competency, Physical Facilities, IT Skills, and Management Leadership Role. The study employed a mixed-methods approach and linear regression analysis on a sample of 156 valid responses. The results indicate that IT Skills and Physical Facilities are the two most powerful positive factors, while the Accounting Civil Servant Competency factor unexpectedly shows a negative impact. The paper offers recommendations focusing on prioritizing digital transformation and change management strategies to enhance the quality of accounting human resources in public administrative units.
TS. Lê Thị Mỹ Nương - Trường Đại học Công nghệ Kỹ thuật Thành phố Hồ Chí Minh
TS. Trần Thị Thanh Huyền - Phân hiệu Trường Đại học Thủy Lợi
IMPROVE THE QUALITY OF TRAINING OF ACCOUNTING RESOURCES IN THE 4.0 TECHNOLOGY AGE IN VIETNAM
Improving the quality of accounting training to meet recruitment needs and keep pace with the ongoing Fourth Industrial Revolution (Industry 4.0) is an urgent issue. Accounting plays a crucial role in the national economy, being an indispensable part of financial management, cost control, and providing information for decision-making. This profession demands high-quality human resources with solid professional skills and the ability to adapt to modern technology and accounting standards. Particularly in areas with a high concentration of large industrial zones in Vietnam, the demand for professional accountants with a deep understanding of production and business practices and relevant laws is increasing. This article addresses the current situation and some solutions to improve the quality of accounting workforce training in the new era in Vietnam, aiming to meet recruitment needs and offer personal opinions contributing to the development of the accounting profession, as well as serving as a foundation for future scientific research.
ThS. Mã Phượng Quyên - Trường Đại học Thủ Dầu Một
INTERNAL AUDIT QUALITY IN THE POST-COVID-19 CONTEXT AND DIGITAL TRANSFORMATION
The Covid-19 pandemic, while leaving negative impacts, is also seen as a catalyst for changes in business operations and corporate management. In particular, as digital transformation becomes increasingly important in all organizational activities, internal auditing (IA) is no exception. Based on a scientific mapping of key research areas, the purpose of this article is to explore the quality of internal auditing in the post-Covid-19 context and digital transformation. The research method involves using bibliometric analysis and the PRISMA 2020 framework to examine 132 studies on IA quality from the Covid-19 pandemic (early 2020) to the present, sourced from the Web of Science database. With the support of VOSviewer and RStudio software, the article applies two techniques: co-citation analysis and co-keyword analysis. The research identifies key trends and emerging topics, providing valuable insights into the lesser-known aspects of internal audit activities in businesses in recent times.
Nguyễn Thị Thảo Quỳnh - Phạm Thanh Dung - Lê Thị Thu - Lê Tuấn Bách - Dương Thị Hồng Lợi - Cơ sở 2 Trường Đại học Ngoại thương tại TPHCM
ACCOUNTING STUDENTS AT SAO DO UNIVERSITY SOLID KNOWLEDGE, CONFIDENTLY STEPPING INTO THE DIGITAL ERA AND AUTOMATING ACCOUNTING TASKS
The rapid development of digital technology and artificial intelligence (AI) is profoundly changing the field of accounting. Automating accounting processes helps businesses improve efficiency and reduce errors, while also creating new demands for the workforce. Therefore, accounting students at Sao Do University not only need to master professional knowledge but also need to be equipped with data analysis skills, software usage, and essential soft skills. In addition, Sao Do University needs to continue updating its training programs to enhance content related to digital technology and practical skills, as well as soft skills, while also expanding internship opportunities at companies. These adjustments will help students improve their competitiveness and better adapt to the digital work environment.
TS. Nguyễn Trung Thành - Trường Đại học Sao Đỏ (SDU)
SUSTAINABLE FINANCE IN VIETNAM: CURRENT SITUATION AND DEVELOPMENT ORIENTATION
Sustainable finance has become an essential trend globally, especially in the context of climate change and national commitments to achieving net-zero emissions. In Vietnam, the government has pledged to reach net-zero carbon emissions by 2050, creating an urgent demand for green financial resources. This study adopts a qualitative methodology combined with a theoretical literature review to examine the current state of sustainable finance in Vietnam. Despite notable policy initiatives such as the National Green Growth Strategy and green credit promotion frameworks, the scale of sustainable finance remains modest - green credit only accounts for approximately 4.5% of total outstanding loans, and green bond issuance is limited to 19 issuances between 2018 and 2023. The study identifies several barriers hindering development, including the absence of a national green taxonomy, limited ESG awareness among SMEs, a lack of tailored green financial products, and underdeveloped supporting markets such as carbon trading and sustainability ratings. Based on this analysis, the paper proposes strategic recommendations for Vietnam, including improving regulatory frameworks, expanding ESG education, diversifying green financial instruments, and leveraging international partnerships to accelerate sustainable finance development aligned with national climate goals and the Sustainable Development Goals (SDGs).
TS. Nguyễn Thành Hưng - Trường Đại học Mở Thành phố Hồ Chí Minh
ThS. Nguyễn Thanh Sử - Đại học Kinh tế Thành phố Hồ Chí Minh
A MODEL OF FACTORS INFLUENCING THE ADOPTION OF ROBOTIC PROCESS AUTOMATION (RPA) IN AUDITING IN VIETNAM
Digital transformation is reshaping the global economy, compelling organizations to adopt new technologies to enhance efficiency and reduce human error. In the auditing field, Robotic Process Automation (RPA) has emerged as a promising solution due to its strong automation capabilities and potential to improve audit quality. However, the adoption of RPA in Vietnam remains limited. This study proposes a model of factors influencing RPA adoption in auditing firms in Vietnam, focusing on technological readiness, organizational conditions, perceived benefits, and external pressures. Based on the above situation, this study aims to identify key factors, understand the mechanisms of their impact, and assess their influence on the application of RPA in auditing in Vietnam. Building and defining the model, the paper directs further research towards refining the model and expanding its scope of analysis within the context of digital transformation in the auditing industry
TS. Vũ Thị Thu Huyền - Trường Đại học Thương mại
Nguyễn Quang Anh - Tô Ngọc Anh - Phạm Quỳnh Anh - Nguyễn Bích Ngọc Anh - Ngô Diệu Linh
NEW REGULATIONS ON TAX ADMINISTRATION METHODS FOR BUSINESS HOUSEHOLDS FOLLOWING THE ABOLITION OF THE LUMP-SUM TAX REGIME
Decree No. 3389/QĐ-BTC of October 6, 2025, of the Ministry of Finance guiding several contents on tax management reform shall take important steps in the process of reforming tax administration activities in Viet Nam, officially abolishing documentation for tax and applying the form of declaration to enterprises from January 1, 2026. The overall goal is to develop a transparent, equitable, and effective tax administration system, ensuring fair competition between business and production entities in the spirit of facilitating digital transformation, reducing additional costs, and stimulating the development of the private economy. The article emphasizes the road to tax policy, aimed at business households in various industries, and provides deep insight into the significance of the new tax policy, as well as its implementation’s role in pushing forward the transparency of our national economy, modernization, and private economic development
Mai Hoàng Hạnh - Trường Đại học Thủ Dầu Một
OPTIMIZING SUPPORT POLICIES TO LOWER TAX COMPLIANCE COSTS FOR SMALL AND MEDIUM TOURISM ENTERPRISES IN THE DIGITAL-TRANSFORMATION CONTEXT
Relying solely on secondary sources-laws and regulations, official statistics, and peerreviewed literature-this paper analyzes tax compliance costs for small and medium tourism enterprises in Vietnam. Without surveys, interviews, models, or hypothesis testing, the analysis synthesizes documented evidence on how compliance costs accumulate along tourism-specific data flows (point-of-sale, OTAs, accounting, e-invoicing, filing, reconciliation) and are amplified by seasonality, multi-channel sales, and uneven digital readiness. Secondary evidence highlights the importance of tax service quality, procedural simplification, data standardization/interoperability, and targeted digitaltransition support. A staged policy package is proposed to reduce time, monetary, and risk components of compliance while preserving equity across firm sizes
Nguyễn Thị Mỹ Dung - Trường Đại học Hùng Vương Thành phồ Hồ Chí Minh
Lê Thị Ngọc - Trường Đại học Văn hóa, Thể thao và Du lịch Thanh Hóa