Tạp chí Học viện Tài chính xuất bản (2024 trở về trước)
1440 ấn phẩm có sẵn
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- Ấn phẩmApplying the fourth industrial revolution in accounting(Học Viện Tài chính, 2023) Chuc Anh Tu Prof.PhDAccounting has passed both the process of formation and development since ancient times and through four industrial revolutions. It always developing and adjusting to meet the requirements of the economy, to be suitable for all types of Entities. Understanding the applications of the 4th industrial revolution in accounting is essential. The main contents of the Article will be present about some industrial applications.
- Ấn phẩmFinancing sustainable development in Vietnam(Học Viện Tài chính, 2023) Nguyen Quynh Hoa; Vu Cuong; Ngo Quoc DungPurpose: This paper analyzes sustainable development financing sources in Vietnam from 2016 to determine their strengths and weaknesses. Design/methodology/approach: The paper analyses each funding source for sustainable development in Vietnam using UNDP (2016)'s Development Finance Assessment (DFA) framework and the country's comprehensive financing landscape. The study's primary data came from Vietnam's General Statistics Office (GSO), public budget data from the Ministry of Finance (MOF) and Ministry of Planning and Investment (MPI), and globally recognized agencies and organizations, such as the World Bank, International Monetary Fund (IMF), and OECD Statistical Office, for 2016 (the most recent year available). Findings: Vietnam's development finance sources have been improving since 2016, with domestic and international public finance decreasing and private finance increasing. This bodes well for Vietnam's economic development, which follows the middle-income trajectory. Relevance to practice: Private financing, especially domestic private funding, and public financial mobilization and utilization strategies, especially domestic public finance, are essential to achieving SDGs, according to the paper. Originality: After five years of Vietnam Sustainable Development Goals implementation, this research is the most recent evaluation of sustainable development financing. It also notes the Covid-19 pandemic and other international and domestic issues are changing funding structures.
- Ấn phẩmThe impact of privacy concerns on tourists’ data - sharing behaviors(Học Viện Tài chính, 2023) Dinh Tien Minh PhD; Nguyen Thi Hong Tuoi MSc; Nguyen Le Nhat MinhThe contemporary advancement of technology has significantly facilitated various tasks, such as the dissemination, exchange, and provision of information. This widespread influence extends to almost all sectors within the economy. The tourism industry in Vietnam, which holds significant potential and exciting prospects, is also experiencing the impact of the fourth industrial revolution in technology. In today's context, customers' behaviors related to sharing information and concerns about privacy are crucial. This study proposes a theoretical model based on Privacy Calculus Theory and APCO Framework. The theoretical model considers variables that affect travelers' concerns about their privacy and their willingness to share information. The target group comprises respondents who have utilized tourism services and reside in Ho Chi Minh City. Recommendations for tourism service providers are based on the findings of the analysis, aiming to alleviate visitors' privacy concerns and increase tourists' willingness to share information. Consequently, this approach aims to maximize the advantages for both tourists and tourism service suppliers.
- Ấn phẩmImpact of financial factors on corporate sustainability of Vietnamese listed firms in the beverage industry(Học Viện Tài chính, 2023) Nguyen Thi Lien Huong PhD; Nguyen Thi Hien MACorporate sustainability (CS) is a subject of growing significance in contemporary business practices, with widespread attention from corporations and society. This study's primary objective is to empirically evaluate the influence of financial factors on the sustainable development of enterprises within the Vietnamese beverage industry. The research draws on data obtained from eight firms spanning a seven-year period, resulting in a dataset comprising 56 observations. In order to estimate the impact of various financial factors on sustainable development, the study employs Ordinary Least Squares (OLS), Random Effects Model (REM), and Fixed Effects Model (FEM) research methodologies. The findings of this research indicate that state ownership negatively affects the level of sustainable development in enterprises. In contrast, no statistically significant relationships were observed between business size, financial leverage, financial efficiency, and sustainable business development. Consequently, this study offers practical managerial implications aimed at enhancing the sustainable development of businesses operating within the Vietnamese beverage industry.
- Ấn phẩmResearch on application of the model of valuable values in accounting of fixed assets at mineral mining enterprises in Vietnam(Học Viện Tài chính, 2023) Pham Thu Huyen PhD; Nguyen Thi Hong MAIn the context of international economic integration, the objective of accounting information is shifted towards meeting the decision-making needs of stakeholders. This is the basis for the development of new accounting theories, especially the change and development in the use of measurement bases including the fair value model. In the current period, although there are still many debates, but the fact that the International Accounting Standards Board (IASB) has issued a separate financial reporting standard on the measurement of fair value (IFRS 13) to unify the determination and measurement of fair value in standards, shows that fair value has really become a trend in the development of an accounting regulatory framework. Through the method of observation survey by questionnaire and in-depth interviews with experts to collect primary data, the article has studied the applicability of the fair value model in accounting for Fixed assets in mineral mining enterprises in Vietnam. The results show that the majority of mining enterprises and related entities (banks, auditing sectors) surveyed are aware of the importance of the fair value model and are ready to measure Fixed assets according to the fair value model if the Ministry of Finance issues specific guidance documents.
- Ấn phẩmA vuca case in the 21st century: the impact of the russia - Ukraine conflict on Vietnam’s economy and implication for higher education(Học Viện Tài chính, 2023) Ngo Thi Thanh Van MAThe VUCA world, with an environment of volatility, uncertainty, complexity, and ambiguity, accelerates rapidly in the global marketplace. The Russia-Ukraine conflict, which is the hot spot following the Covid-19 pandemic, dramatically impacted the economies of many developing countries, including Vietnam. This is a typical example of a VUCA case in the 21st century. Vietnam’s economy was directly and indirectly affected and struggled in certain channels and sectors. Regional disruption in the supply of commodities and trade was in correlation with the tight supply and price hike, particularly the strategic commodities of petrol and gas fuels. Volatility in the financial market, logistics and global supply, investor and consumer confidence were also seriously considered. However, the fluctuations in the local and global markets are also an opportunity for Vietnam’s government and domestic businesses to adopt adaptation strategies and solutions promptly. Meanwhile, such a VUCA world requires higher education’s flexibility and adaptability with definite visions, missions, solutions, and practices in its internalization, transformation, and innovation process.
