JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 40.T12_2025
1. Vietnam's sharing economy - Current situation and solutions
Dao Van Tu
The sharing economy in Vietnam has expanded rapidly over the past decade, fueled by digital platforms, high internet penetration, and dynamic consumer demand. This paper provides a theoretical foundation for the sharing economy and conducts an empirical assessment across six key sectors: ride-hailing, fintech (including P2P lending and mobile wallets), shared logistics, short-term rentals and tourism experiences, agricultural sharing platforms, and gig labor. Using a synthesized dataset covering 2019–2024, the study presents detailed tables and comparative charts that illustrate market-size trends and sectoral dynamics, highlighting ride-hailing and fintech as leading sectors while agriculture sharing remains nascent. The analysis identifies persistent challenges: incomplete regulatory frameworks, insufficient worker protections and social insurance, data privacy and cybersecurity risks, logistics infrastructure gaps, and taxation/transparency issues. To address these challenges, the paper proposes targeted solutions including sector-specific regulation and regulatory sandboxes, flexible social insurance mechanisms for platform workers, data protection standards, rural digital infrastructure and skill-building, incentives for truck-sharing and shared logistics, and simplified taxation rules for platforms and micro-providers. The paper argues that a coordinated, multi-stakeholder approach involving government agencies, platforms, academia, and civil society is essential to harness the benefits of the sharing economy while mitigating social and systemic risks, thereby supporting Vietnam’s digital economic transformation.
2. Auditing ethics in the age of artificial intelligence
Nguyen Thi Cam Thuy
Professional ethics in general and auditing ethics in particular always play an important role in the process of working, contributing and serving an organization. Professional qualifications and ethical values always go hand in hand. The auditing profession is a profession that provides trust, provides reliability and when practicing, must strictly comply with the provisions of the law. In addition to complying with professional standards, the auditing profession must comply with the standards of auditing professional ethics. However, the application of professional ethics standards to professional practice requires flexibility and appropriateness, ethical values can change according to each stage of development of the profession. Currently, people are living and working in the era of technology explosion. It is undeniable that technology has brought us countless benefits, but there are also many challenges that we have to face. This article presents an overview of the principles of auditing ethics and some issues that can undermine the ethical values of auditing, especially in the era of artificial intelligence.
3. Adaptation strategy of Vietnamese enterprises to the green consumption trend
Nguyen Thi Phuong Thuy, Nguyen Manh Hung, Tran Thi Thu Trang
The study affirms that green consumption has become an essential requirement shaping customer behavior and driving Vietnamese enterprises toward sustainable business transformation, thereby contributing to the national objectives of green growth and net-zero emissions. Secondary data analysis (PwC, 2024; UNDP, 2023; VCCI, 2024) reveals that 69% of Vietnamese consumers are willing to pay an average premium of 9.7% for environmentally friendly products. Although many firms have adopted green practices such as packaging innovation, green logistics, and ESG reporting, they continue to face challenges related to costs, capital constraints, and compliance with international standards. Typical examples such as Vinamilk, PNJ, and VinFast demonstrate the feasibility of green strategies that integrate Net Zero targets and sustainable supply chains. Based on these findings, the study proposes six adaptive strategic groups and provides a practical strategic framework to help enterprises enhance competitiveness and effectively integrate into the global trend of sustainable consumption.
4. Enhancing provincial competitiveness – Hung Yen province
Do Thi Minh Nham, Do Thi Kim Thoa, Do Minh Nam
Enhancing provincial competitiveness is imperative for improving the business environment, ensuring transparency and fairness for enterprises, thereby increasing the province’s attractiveness to investors and sustaining long-term economic growth. This endeavor not only contributes to elevating the province’s ranking but also serves as a substantive indicator of the effectiveness of provincial governance. The article adopts descriptive, analytical, comparative, and synthetic methodologies to demonstrate the necessity of enhancing the Provincial Competitiveness Index (PCI). It further provides a comprehensive overview of Thai Binh Province’s PCI and old Hung Yen Province’s PCI performance, assessing its achievements and existing limitations. On this basis, the author proposes strategic solutions to improve the component indicators of the PCI for new Hung Yen Province in the forthcoming period.
5. Financial policies to promote corporate social responsibility toward sustainable development in Vietnam
Le Minh Thu
Financial policy plays a crucial role in orienting enterprises toward the implementation of corporate social responsibility (CSR) in pursuit of sustainable development. The study employs an analytical–synthetic methodology, combining theoretical frameworks with practical insights to examine the impacts of fiscal instruments-such as taxation, public expenditure, and green credit-on CSR activities and corporate environmental, social, and governance (ESG) standards. The findings reveal that financial policy has initially generated positive effects in encouraging enterprises to engage in social and environmental initiatives; however, certain limitations remain in terms of incentive scope, accessibility, and policy coordination, particularly for small and medium-sized enterprises. Accordingly, the study proposes improvements to financial policy toward greater coherence, transparency, and alignment with ESG standards, with the aim of transforming CSR from a compliance obligation into an endogenous driving force for promoting green and sustainable economic development in Vietnam.
6. Students’ satisfaction with tuition fee payment via identified accounts at Vietcombank: The case of An Giang University
Chau Thi Ngoc Thuy, Tran Minh Hieu, Nguyen Thai Bao
This study investigates students’ satisfaction with tuition fee payment services via identified accounts offered by the Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank) at An Giang University. The findings reveal that student satisfaction with tuition payment services via the Vietcombank Digibank identified account system is significantly influenced by four components of e-banking service quality: Efficiency, Reliability, Responsiveness, and Security. Among these, Reliability demonstrates the strongest effect, highlighting the critical importance of accuracy, stability, and transparency in processing tuition transactions. Efficiency, reflected through user-friendly interface design, fast processing speed, and stable system performance, also exerts a substantial positive impact. Responsiveness shows a moderate yet significant influence, emphasizing the role of timely technical support when issues arise. Security has the weakest but still statistically meaningful effect, indicating students’ continued concern for data safety. The regression model explains 57.9% of the variance in overall satisfaction, providing robust empirical evidence for improving online tuition payment services and enhancing user experience within higher education institutions.
7. Application of artificial intelligence in Vietnamese students’ learning: Current situation and solutions
Kim Thi Hanh
In the context of digital transformation, artificial intelligence (AI) is playing an increasingly important role in education, particularly in the learning activities of Vietnamese students. Studying the current situation and proposing solutions for AI application is essential to enhance students’ digital competence and adaptability in the new era. The findings indicate that although students have begun to use AI through tools such as ChatGPT, Grammarly, and Duolingo, their understanding, application skills, and technological infrastructure remain limited. Moreover, the overreliance on AI tends to reduce creativity and critical thinking. To address these issues, it is necessary to strengthen AI-related training, invest in digital infrastructure, establish responsible usage guidelines, and encourage students to use AI as a creative learning support tool. This approach is crucial to improving learning quality and developing a digitally skilled workforce in the age of artificial intelligence.
8. Development of higher education in Vietnam towards sustainability to meet the requirements of the digital era
Doan Thi Hue
In the context of the digital era and the Fourth Industrial Revolution, developing higher education in a sustainable direction is a key factor in enhancing the quality of human resources and national competitiveness. This study analyzes the theoretical foundations, current situation, and limitations of higher education in Vietnam in aligning with the Sustainable Development Goals (SDGs), focusing on quality education, equity, and lifelong learning. The results indicate that the higher education system has shifted from expanding scale to emphasizing quality, autonomy, and international integration, yet challenges remain regarding institutional frameworks, resources, equitable access to education, and the integration of SDGs into training and management. Based on these findings, the study proposes policy directions including: improving the legal framework, promoting autonomy with accountability, integrating sustainability and digital transformation into curricula, strengthening international cooperation, and ensuring social equity. Implementing these measures will contribute to green growth, innovation, and enhancing Vietnam’s position in the global sustainable development process
9. Computer-based testing in the context of digital transformation in higher education: A practical implementation at the University of Finance and Business Administration
Nguyen Thi Bich Huong, Bui Minh Duc, Nguyen Viet Hung
In the context of digital transformation in higher education in Vietnam, computer-based testing (CBT) is increasingly becoming an effective method for assessing students' competencies. The University of Finance – Marketing and Business Administration has implemented CBT for several courses in order to enhance objectivity, accuracy, and time efficiency in assessment and evaluation processes. This paper evaluates the current state of CBT implementation at the university, based on a survey of lecturers, students, and technical staff. The results indicate that CBT offers numerous benefits, such as automatic grading, reduced workload for lecturers, and increased transparency in examinations. However, its application still faces several challenges, including infrastructure limitations, technological proficiency, and exam organization. Based on an analysis of the advantages, limitations, and practical implementation, the paper proposes solutions to improve the effectiveness of CBT in the future.
