Tạp chí Học viện Tài chính xuất bản năm 2025
Duyệt Tạp chí Học viện Tài chính xuất bản năm 2025 theo Tác giả "Chuc Anh Tu Prof.PhD"
- Ấn phẩmImplications for improving the application of environmental accounting at subsidiaries of Vietnam tobacco corporation(Học viện Tài chính, 2025) Chuc Anh Tu Prof.PhD; Chuc Kim Vinh; Nguyen Phi Anh MScFor the companies under Vietnam Tobacco Corporation, the specific characteristics of the manufacturing industry are associated with activities that have the potential to negatively impact the environment. Therefore, completing the environmental management system is not only a mandatory requirement to meet legal regulations but also an effective tool to help enterprises effectively manage resources, minimize environmental impacts and affirm their commitment to social responsibility. The environmental Accounting system plays an important role in recording, measuring, classifying and reporting environmental information. However, in reality, the application of environmental Accounting at the subsidiaries under Vietnam Tobacco Corporation still has many limitations. Therefore, studying the implications and proposing solutions to improve environmental management will help enterprises not only improve management efficiency but also meet the expectations of stakeholders, including the state, investors and the community. This is an important premise to improve competitiveness and aim for sustainable development. •
- Ấn phẩmResearch overview on the impact of factors on the quality of information on financial statements of small and medium enterprises in VietnNam(Học viện Tài chính, 2025) Chuc Anh Tu Prof.PhD; Nguyen Thi Thanh Thuy MScThis study investigates factors influencing financial reporting quality in Vietnamese SMEs, crucial for economic growth and stakeholder confidence. The research addresses gaps in understanding complexity, environmental influences, and unique organizational characteristics impacting reporting accuracy, reliability, and transparency. To have a comprehensive overview, the article applies a systematic literature review method with some articles selected from the Scopus database based on specific criteria of the PRISMA process. In addition, some relevant studies in Vietnam are also used to provide specific perspectives for Vietnam. This study contributes a nuanced understanding of drivers affecting financial reporting quality in Vietnamese SMEs. The findings offer practical implications for policymakers to enhance standards and promote economic growth. Addressing complexities within a Vietnamese framework helps to strengthen SMEs while establishing a strong accounting environment.
- Ấn phẩmResearch overview on the impact of factors on the quality of information on financial statements of small and medium enterprises in VietnNam(Học viện Tài chính, 2025) Chuc Anh Tu Prof.PhD; Nguyen Thi Thanh Thuy MScThis study investigates factors influencing financial reporting quality in Vietnamese SMEs, crucial for economic growth and stakeholder confidence. The research addresses gaps in understanding complexity, environmental influences, and unique organizational characteristics impacting reporting accuracy, reliability, and transparency. To have a comprehensive overview, the article applies a systematic literature review method with some articles selected from the Scopus database based on specific criteria of the PRISMA process. In addition, some relevant studies in Vietnam are also used to provide specific perspectives for Vietnam. This study contributes a nuanced understanding of drivers affecting financial reporting quality in Vietnamese SMEs. The findings offer practical implications for policymakers to enhance standards and promote economic growth. Addressing complexities within a Vietnamese framework helps to strengthen SMEs while establishing a strong accounting environment.