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No. 221 (2026)

Published: 2026-04-07

State budget management under the two-tier local government model and challenges for the State Audit Office in auditing local budget settlement reports

Huỳnh Hữu Thọ

4
- PDF (Vietnamese)
Local budget auditing under the two-tier local government model: challenges and solutions

Trần Quang Huy

11
- PDF (Vietnamese)
AI governance and ethical challenges in the auditing profession: A theoretical framework and practical solutions in the context of digital transformation

Hà Minh Tuấn

19
- PDF (Vietnamese)
Upper echelon theory and the adoption level of management accounting: implications for small and medium enterprises in Vietnam

Diệp Tố Uyên, Trần Thị Bích Nhân

27
- PDF (Vietnamese)
Financing high-speed railway projects in Vietnam: A comparative analysis of public investment, PPP and private investment models

Dương Thị Xuân Mỹ

33
- PDF (Vietnamese)
Biological assets and accounting treatments under Circular 99/2025/TT-BTC

Nguyễn Thị Khánh Phương

41
- PDF (Vietnamese)
The role of accounting information in anti-greenwashing: practices in Singapore and implications for Vietnam

Nguyễn Thị Phương Dung, Bùi Thị Hương Giang, Trần Trung Kiên, Lê Thị Ngọc Linh, Phạm Quỳnh Mai, Nguyễn Đoàn Phương Nga

48
- PDF (Vietnamese)
Artificial intelligence integration in education: Reality and impacts on the 4C skills of Vietnamese students

Tạ Thu Phương, Nguyễn Văn Đức, Nguyễn Bảo Anh, Trần Minh Đồng, Tạ Huy Hải, Trần Thu Trang

57
- PDF (Vietnamese)
Vietnam’s gold exchange: Achieving transparency and safety must initiate from physical spot trading and centralized clearing

Đỗ Phương Huyền

64
- PDF (Vietnamese)