Tài liệu nổi bật
Ấn phẩm
Trust, digital readiness, and intention to use e-KYC: evidence from commercial banks in Vietnam
(Học viện Tài chính, 2026) PhD. Tran Hoang Vu
This paper investigates the role of trust and simple enabling conditions in explaining intention to use Electronic Know Your Customer (e-KYC) among customers of commercial banks in Vietnam. We use cross-sectional survey data from 638 adult customers of joint-stock commercial banks. Ordinary Least Squares and Ordered Probit models are estimated with robust standard errors and standard diagnostic checks. The results show that trust and daily internet use have large, statistically significant positive associations with intention, whereas smartphone ownership and VNeID linkage are individually weaker but jointly important as part of a broader set of facilitating conditions. These findings highlight trust and everyday digital habits as central levers for promoting e-KYC and suggest that policies which build trust and encourage regular online engagement can meaningfully support Vietnam's digital banking and financial inclusion agenda.
Ấn phẩm
The impact of workplace spirit on job satisfaction of university lecturers in Vietnam
(Học viện Tài chính, 2026) Nguyen Thi Cam Nhung PhD.
This article aims to examine the impact of workplace spirit (WS) on the job satisfaction (JS) of lecturers at universities in Vietnam. The study employs quantitative research methods. Initially, a survey was distributed to 10 lecturers to refine the questionnaire. Subsequently, a large-scale survey was conducted, distributing 350 questionnaires to lecturers at public universities in Vietnam, resulting in the collection of 294 responses. After data classification and cleaning, 287 valid questionnaires were retained for official data analysis. The collected data were processed using Smart PLS4 software, employing the partial least squares structural equation modelling technique to assess the impact of factors related to workplace spirit on lecturers' job satisfaction. The results indicate that workplace spirit, encompassing a sense of community within a group, alignment between organisational and individual values, a sense of contribution to the community, enjoyment of work, and opportunities for personal growth, positively influences lecturers' job satisfaction. Finally, several recommendations are discussed to enhance workplace spirit, increase job satisfaction, and thereby improve the work efficiency of lecturers at universities in Vietnam.
Ấn phẩm
The relationship between tourism and income inequality in Vietnam
(Học viện Tài chính, 2026) Le Thi Bich Ngoc Assoc. Prof. Ph.D.; Tran Thu Thuy MSc.
This study investigates the relationship between tourism development and income inequality at the provincial level in Vietnam. We employ panel data from 2018 to 2022, to analyze the impact of tourism on income inequality. The results reveal that tourism development consistently and significantly increases income inequality. Policy implications are discussed.
Ấn phẩm
Determinants of circular economy development in the digital transformation era
(Học viện Tài chính, 2026) Nguyen Ngoc Hoa MSc.; Le Thi Thu Huyen MSc.
The circular economy (CE) has become a strategic priority in Vietnam, yet its implementation remains limited by institutional, technological, behavioral, and financial challenges. As digital transformation (DX) accelerates, understanding which factors most strongly influence CE development is essential for guiding policy and practice. This study employs the Analytic Hierarchy Process (AHP) to assess the relative importance of six determinant groups: Institutions, Policies, and Governance; Digital Infrastructure and Foundational Technologies; Firms' Innovation and Technological Capabilities; Circular Awareness, Attitudes, and Consumer Behaviors; Green Financial Resources and Market Mechanisms; and Multi-Stakeholder Collaboration and Innovation Ecosystems. Expert evaluations from government, academia, industry, and international organizations indicate that CE development in Vietnam follows a policy-led, technology-enabled, and enterprise-driven pattern. Institutions and governance are the most influential determinants, followed by digital infrastructure and enterprise innovation, while consumer behavior, green finance, and collaboration exhibit lower influence. The findings provide evidence-based priorities for strengthening Vietnam's transition toward a digitally enabled circular economy.
Ấn phẩm
The impact of AI on tax compliance behavior among small and medium-sized enterprises in Hanoi: a UTAUT-based approach
(Học viện Tài chính, 2026) Le Ha Trang PhD.
This study examines the impact of artificial intelligence (Al) applications on tax compliance behavior of small and medium-sized enterprises (SMEs) in Hanoi, using the UTAUT model to analyze the factors influencing the acceptance and use of Al in tax compliance tasks. With the rapid development of digital technology, Al application in tax management can reduce errors, optimize the process of tax declaration and payment, enhance transparency, and lower compliance costs. The factors in the UTAUT model, including Perceived Usefulness of Al, Perceived Ease of Use of Al, Habit Use of Al, Facilitating Conditions, and Al Use Behavior, all affect the Tax Compliance of SMEs. The results indicate that these factors have a positive and statistically significant impact on Al Use Behavior, which in turn contributes to enhancing tax compliance among enterprises. The model also confirms that Al Use Behavior acts as a mediating factor in the relationship between Perceived Usefulness and Facilitating Conditions with Tax Compliance. The findings provide empirical evidence on the application of Al in tax management and offer policy recommendations to help SMEs effectively implement Al, thereby improving tax compliance and contributing to the digital transformation of Vietnam's tax system.
Ấn phẩm
Analyzing the impact of capital and labour on economic growth in Vietnam – Cobb-Douglas approach
(Học viện Tài chính, 2026) Dang Truong Thinh MSc.
The article presents empirical evidence on the impact of capital and labour on economic growth in Vietnam during the period, using the Cobb-Douglas production function. The study uses time series data in the period 1990-2023. The ordinary least squares (OLS) method is used to estimate the model. The results show that there is a statistically significant positive impact of labour and capital on economic growth in Vietnam. The adjusted R2 value reaches 98.9%, showing that capital and labour are the main resources driving Vietnam's economic growth. In addition, the results also show that the efficiency of the economy increases with scale. From there, some recommendations are made to promote Vietnam's economic growth in the coming years.
