Tạp chí Học viện Tài chính xuất bản năm 2025
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Ấn phẩmStrategic management accounting in smes and recommendations for Vietnam(Học viện Tài chính, 2025) Dang Van Sang PhDStrategic management accounting (SMA) is essential in modern business management. SMA) is a form of management accounting that focuses on providing information to support strategic decision-making and performance monitoring, particularly in relation to external factors and competitors. It's essentially management accounting with a broader, more strategic perspective, moving beyond purely internal financial data. This paper discusses an overview of SMA; the challenges and obstacles that small and medium enterprises (SMEs) in the world and in Vietnam have to face. From there, the author proposes a number of solutions to apply SMA in SMEs in Vietnam.- Ấn phẩmThe effect of partner relationship and innovation on business performance of enterprises in Vietnamese agricultural production(Học viện Tài chính, 2025) Nguyen Quoc Toan MSc; Nguyen Ngoc DungThis study aims to evaluate the impact of partner relationships and innovation on business performance. In this context, partner relationships are treated as a form of social capital, while innovation is examined in terms of product, process, and marketing innovation. The research employs a qualitative approach, utilizing in-depth interviews with 20 directors, general directors, and managers from 20 enterprises within the agricultural production sector. The findings reveal a strong connection between social capital, innovation, and business performance, highlighting the critical role these factors play in driving organizational success
- Ấn phẩmIntention to use peer-to-peer loan services among gen-z customers: The moderating roles of electronic word of mouth and financial literacy(Học viện Tài chính, 2025) Pham Thu Thuy PhD; Ho Thu QuynhThe article analyzes the factors affecting the intention to use peer-to-peer loan services of Gen Z customers and the moderating role of electronic word of mouth and financial literacy through the UTAUT model. The results from Smart PLS4 shows that Perceived usefulness and Facilitate condition have a positive impact on Attitude toward P2P loan. EWOM has a positive impact on behavioural intention and strengthens the relationship between attitude toward P2P and intention to use P2P loan. The study also proposes solutions for financial institutions to attract Gen Z customers using online loan services.
- Ấn phẩmEnhancing the competitive capacity of real estate enterprises in Ho Chi Minh city(Học viện Tài chính, 2025) Nguyen Duy Ngoc; Nguyen Viet Khoi Assoc.Prof.PhDThis study examines key factors influencing the competitive capacity of real estate (RE) enterprises in Ho Chi Minh City, including strategic vision, market research, financial access, technology adoption, organizational culture, and branding. Using a mixed-method approach with SmartPLS analysis, findings highlight financial access, strategic vision, and market research as the most impactful factors. Organizational culture and branding also contribute, while technology adoption shows no direct influence, indicating integration challenges. The study underscores the need for a holistic strategy combining financial, strategic, cultural, and branding efforts to sustain competitiveness in a dynamic market. •
- Ấn phẩmApplication of quantitative models in early credit risk warning systems for corporate clients at commercial banks in Vietnam(Học viện Tài chính, 2025) Do Thi Thu Ha PhD; Hoang Thi Thu Hien PhDCredit activities are the main activities of commercial banks, so credit risk is also the most common risk. One of the measures to manage credit risk is to provide early warning of credit risks in order to have appropriate prevention and handling measures. This study uses the Logit model with data from 257 corporate customers at 10 Vietnamese commercial banks in the period 2020-2023 to provide early warning of credit risks. The model's forecast results compared to the actual credit risk of customers have an accuracy rate of 94.9%. The author recommends that quantitative models such as the Logit model should be used more widely in Vietnamese commercial banks because of its objectivity and effectiveness.
- Ấn phẩmThe impact of corporate social responsibility on customer loyalty of commercial banks in Vietnam: The mediating role of customer satisfaction(Học viện Tài chính, 2025) Nguyen Thi Thu Trang PhDThis study investigates the impact of Corporate Social Responsibility (CSR) on customer loyalty in commercial banks in Vietnam, with a specific focus on the mediating role of customer satisfaction. A total of 386 bank customers were surveyed, and the data were analyzed using Structural Equation Modeling (SEM). The results show that CSR positively affects both customer satisfaction and customer loyalty, with customer satisfaction acting as a significant mediator in the CSR-loyalty relationship. This study provides valuable insights for banking institutions in Vietnam, highlighting the strategic importance of CSR in fostering customer loyalty through improved customer satisfaction. The results also offer practical implications for banks to refine their CSR strategies to align with customer values and expectations.
