Academy of Accounting and Financial Studies Journal, 2020
In recent years, the environment has become a global issue. The change in general awareness on co... more In recent years, the environment has become a global issue. The change in general awareness on corporate social responsibility awareness regarding environmental issues has put business accounting in businesses against challenges: how can accounting activities be performed on environmental factors? not only through the recording and reporting of financial information, but also to demonstrate the role of accountants as an effective tool for managers to administrate environmental issues within each economic unit. Environmental accounting has been worldly recognized as an effective solution to help businesses achieve sustainable business operations, which means both achieving economic benefits and protecting the environment. However, the practice of understanding and gradually applying environmental accounting in Vietnamese enterprises is still limited. This article studies the theory, firstly assessing the existence of traditional accounting system relating to environmental protection. Based on the guiding indicator system in the global reporting initiative (GRI) to propose sustainable development accounting reporting criteria applicable to countries. Building a complete indicator system will be the basis for the foundation of an appropriate accounting system for countries as well as Vietnam in the process of applying this new accounting department.
In the context of integration, Vietnam has held increasing attraction for investors in many field... more In the context of integration, Vietnam has held increasing attraction for investors in many fields including that of providing financial services from Vietnamese commercial banks. Therefore, the commercial banking system needs to be prepared for competition as the number of foreign banks investing in Vietnam is on the rise. In particular, with the implementation of the international commitments in the financial sector, the commercial banking system in Vietnam will have a lot of opportunities as well as challenges. The purpose of this study is to propose opportunities, challenges and some recommendations for sustainable development of the commercial banking system in Vietnam.
Academy of Accounting and Financial Studies Journal, 2020
In recent years, the environment has become a global issue. The change in general awareness on co... more In recent years, the environment has become a global issue. The change in general awareness on corporate social responsibility awareness regarding environmental issues has put business accounting in businesses against challenges: how can accounting activities be performed on environmental factors? not only through the recording and reporting of financial information, but also to demonstrate the role of accountants as an effective tool for managers to administrate environmental issues within each economic unit. Environmental accounting has been worldly recognized as an effective solution to help businesses achieve sustainable business operations, which means both achieving economic benefits and protecting the environment. However, the practice of understanding and gradually applying environmental accounting in Vietnamese enterprises is still limited. This article studies the theory, firstly assessing the existence of traditional accounting system relating to environmental protection....
In recent years, the demand for receiving, processing and managing information flows and document... more In recent years, the demand for receiving, processing and managing information flows and documents of administrative units, state agencies and enterprises in Vietnam is very high. This task requires timely and accurate resolution time with the efficient and effective support of information technology systems. Therefore, the application of management information systems has given organizations and enterprises a continuous and accurate control and management of internal information, thus helping managers make decisions. Accurate, accurate, optimistic and increase work efficiency. They contribute to the operation of the business goes into order.Application of management information systems in enterprises is always a concern because IT plays a very important role in economic activities, business production, sales, trade promotion, business management. .However, there are still many issues surrounding the application.The problem is: Actual state of and Trend in the application of informa...
Strategy planning for competitive advantage and high effectiveness is always a target of every co... more Strategy planning for competitive advantage and high effectiveness is always a target of every corporation. Nowadays, in times of wider and deeper international integration in the economy, along with industrialization and modernization, establishing and installing an information system which supports Vietnamese corporations in operation and decision-making has become pressing and necessary. Despite of successes in using the information system to make business decisions for a few years, Vietnamese corporations need to solve matters to improve it. The article deals with basic theoretical matters of the information system in decision-making support and the fact of using it in Vietnam. It has also analyzed, evaluate the strengths and weaknesses of establishing an information system in business decision-making support, suggest Vietnamese corporation’s models and solutions promote the system aiming to competitiveness and effectiveness in business.
In the context of integration, Vietnam has held increasing attraction for investors in many field... more In the context of integration, Vietnam has held increasing attraction for investors in many fields including that of providing financial services from Vietnamese commercial banks. Therefore, the commercial banking system needs to be prepared for competition as the number of foreign banks investing in Vietnam is on the rise. In particular, with the implementation of the international commitments in the financial sector, the commercial banking system in Vietnam will have a lot of opportunities as well as challenges. The purpose of this study is to propose opportunities, challenges and some recommendations for sustainable development of the commercial banking system in Vietnam.
Academy of Accounting and Financial Studies Journal, 2020
In recent years, the environment has become a global issue. The change in general awareness on co... more In recent years, the environment has become a global issue. The change in general awareness on corporate social responsibility awareness regarding environmental issues has put business accounting in businesses against challenges: how can accounting activities be performed on environmental factors? not only through the recording and reporting of financial information, but also to demonstrate the role of accountants as an effective tool for managers to administrate environmental issues within each economic unit. Environmental accounting has been worldly recognized as an effective solution to help businesses achieve sustainable business operations, which means both achieving economic benefits and protecting the environment. However, the practice of understanding and gradually applying environmental accounting in Vietnamese enterprises is still limited. This article studies the theory, firstly assessing the existence of traditional accounting system relating to environmental protection. Based on the guiding indicator system in the global reporting initiative (GRI) to propose sustainable development accounting reporting criteria applicable to countries. Building a complete indicator system will be the basis for the foundation of an appropriate accounting system for countries as well as Vietnam in the process of applying this new accounting department.
In the context of integration, Vietnam has held increasing attraction for investors in many field... more In the context of integration, Vietnam has held increasing attraction for investors in many fields including that of providing financial services from Vietnamese commercial banks. Therefore, the commercial banking system needs to be prepared for competition as the number of foreign banks investing in Vietnam is on the rise. In particular, with the implementation of the international commitments in the financial sector, the commercial banking system in Vietnam will have a lot of opportunities as well as challenges. The purpose of this study is to propose opportunities, challenges and some recommendations for sustainable development of the commercial banking system in Vietnam.
Academy of Accounting and Financial Studies Journal, 2020
In recent years, the environment has become a global issue. The change in general awareness on co... more In recent years, the environment has become a global issue. The change in general awareness on corporate social responsibility awareness regarding environmental issues has put business accounting in businesses against challenges: how can accounting activities be performed on environmental factors? not only through the recording and reporting of financial information, but also to demonstrate the role of accountants as an effective tool for managers to administrate environmental issues within each economic unit. Environmental accounting has been worldly recognized as an effective solution to help businesses achieve sustainable business operations, which means both achieving economic benefits and protecting the environment. However, the practice of understanding and gradually applying environmental accounting in Vietnamese enterprises is still limited. This article studies the theory, firstly assessing the existence of traditional accounting system relating to environmental protection....
In recent years, the demand for receiving, processing and managing information flows and document... more In recent years, the demand for receiving, processing and managing information flows and documents of administrative units, state agencies and enterprises in Vietnam is very high. This task requires timely and accurate resolution time with the efficient and effective support of information technology systems. Therefore, the application of management information systems has given organizations and enterprises a continuous and accurate control and management of internal information, thus helping managers make decisions. Accurate, accurate, optimistic and increase work efficiency. They contribute to the operation of the business goes into order.Application of management information systems in enterprises is always a concern because IT plays a very important role in economic activities, business production, sales, trade promotion, business management. .However, there are still many issues surrounding the application.The problem is: Actual state of and Trend in the application of informa...
Strategy planning for competitive advantage and high effectiveness is always a target of every co... more Strategy planning for competitive advantage and high effectiveness is always a target of every corporation. Nowadays, in times of wider and deeper international integration in the economy, along with industrialization and modernization, establishing and installing an information system which supports Vietnamese corporations in operation and decision-making has become pressing and necessary. Despite of successes in using the information system to make business decisions for a few years, Vietnamese corporations need to solve matters to improve it. The article deals with basic theoretical matters of the information system in decision-making support and the fact of using it in Vietnam. It has also analyzed, evaluate the strengths and weaknesses of establishing an information system in business decision-making support, suggest Vietnamese corporation’s models and solutions promote the system aiming to competitiveness and effectiveness in business.
In the context of integration, Vietnam has held increasing attraction for investors in many field... more In the context of integration, Vietnam has held increasing attraction for investors in many fields including that of providing financial services from Vietnamese commercial banks. Therefore, the commercial banking system needs to be prepared for competition as the number of foreign banks investing in Vietnam is on the rise. In particular, with the implementation of the international commitments in the financial sector, the commercial banking system in Vietnam will have a lot of opportunities as well as challenges. The purpose of this study is to propose opportunities, challenges and some recommendations for sustainable development of the commercial banking system in Vietnam.
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