Le Doan Minh Duc

This article delivers a full insight into the concept of green entrepreneurship. Despite different nature, determinant factors, motivation, purpose and orientation towards sustain¬able development, the results of analysis show that it serves urgent needs of people living in megacities. With specific mission as a game changer in Vietnam business lan...

This paper discusses sustainable development issues in the higher education sector from the value chain perspective. An adapted value chain is proposed for developing countries that would reflect the specific context of the higher education sector of Poland and Vietnam. Secondary data were collected from two universities in Poland and Vietnam to do...

This article delivers a full insight into interrelated concepts of social enterprise, social entrepreneurship and their sustainability issues. Despite the different nature, determinant factors, motivation and purpose, as well as orientation towards sustainable development of commercial and social enterprises (commercial and social entrepreneurship)...

Research purpose: Our research purpose is to explore the relationship of 3 important components: Corporate Governance, Audit Committee, Strategic Management Accounting. Research motivation: Corporate governance includes a system of institutions, policies, laws in order to effectively organize, operate, control the company and ensure the interests o...

The "Economics of happiness" is increasingly an interest topic and subject of concern in the modern society, both in theories and practices of contemporary economics and management science. Especially, when it comes to the issue of subjective well-being, the evidence is reflected in growing number of articles published in the mainstream and reputab...

The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietnam in the period from 2011 to 2018. The study used 3SLS-GMM (Three Stage Least Squares-Generalized Method of Mom...

This article investigates the concepts and issues of social enterprise,

This article aims at presenting the current state of students’ capacity for learning and competencies of young staff members in Vietnamese universities. Then, we imply some orientations to improve students’ capacity for learning and young lecturers’ capacity for teaching in the 4th industrial revolution such as: Application of technology in teachin...

This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social responsibility (CSR) as the top priority for business entities. Furthermore, it also highlights ways to enhance sustainability in the contemporary CSR model in the fast fashion indus...

This article delivers a full insight into interrelated concepts of social enterprise, social entrepreneurship and their sustainability issues. Despite different nature, determinant factors, motivation and purpose, as well as orientation towards sustainable development of commercial and social enterprises (commercial and social entrepreneurship) the...

Government quality, economic growth and income inequality are topics that are of interest to many researchers, especially in Vietnam—a country with high economic growth and income inequality, and the quality of government is not fully transparent. Moreover, these three topics are only experimentally conducted separately and have not been explored s...

This article delivers a full insight into the concepts of social enterprise, social entrepreneurship, their sustainability issues and strategic understanding. Despite different nature, determinant factors, motivation and purpose, as well as orientation towards sustainable development of commercial and social enterprises the results of analysis show...

CP-TPP is a non-US transpacific free trade agreement. However, this is still one of the major free trade agreements in the world with Japan being the world's third-largest economy. Together with Industrial Revolution 4.0 (IR 4.0), it presents great opportunities and challenges for the Vietnamese economy. Developing high quality human resources is o...

This article presents the context of the industrial revolution 4.0, the opportunities and challenges posed for Vietnamese enterprises. The article emphasizes the importance of knowledge management and related areas and isues of management, the interaction between them, as a core success factor for enterprises in today's business.

Green or green economy development is a new trend in the process of restructuring the economy due to the effects of climate change as well as rising sea levels and the impact of the global economic recession. In December 2011, the climate change conference in South Africa with 194 participating countries agreed to set up a Green Climate Fund and ta...

In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is also an essential component of quality assurance o...

The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination with quantitative data analysis through the period 2016–2017, the study identifies factors affe...