Tạp chí Công Thương - Các kết quả nghiên cứu
Số 14 - Tháng 5 - 2026
Số 14 - Tháng 5 - 2026
This study examines three major limitations of the historical cost model in the mining industry: the discrepancy between the book value and the actual economic value of resource exploitation rights; the inadequate measur...
Against the backdrop of globalization and the Fourth Industrial Revolution, the private sector has increasingly affirmed its role as a key driver of Vietnam’s economic growth. This study analyzes the contribution of the...
Against the backdrop of global supply chain restructuring and intensifying competition for international investment, foreign direct investment (FDI) enterprises continue to play a vital role in economic growth, export ex...
This study examines the current state of circular economy implementation among small and medium-sized enterprises (SMEs) in Vietnam’s manufacturing sector amid deepening international integration and growing pressure to...
Mastering strategic technologies through the ownership and control of core technologies is not only a driver of economic development but also a critical foundation for safeguarding national security and defense amid inte...
This study examines solutions to enhance human resource quality to meet the stringent requirements of the new FDI generation in the context of global supply chain restructuring. Based on the current situation during the...
In the context of climate change and the growing demand for sustainable development, green agriculture linked with innovation and digital transformation has become an inevitable development trend. In Vietnam, although ag...
This study employs synthesis, document analysis, and field survey methods to examine the current state of the tourism economy in Son La province during the 2020 - 2025 period, using key indicators such as tourism revenue...
This study examines the current state of transport and logistics development in North Dong Nai amid rising freight demand. The findings indicate that freight transport in the region remains heavily dependent on road netw...
Vietnam’s high-tech machine manufacturing industry, particularly CNC machine tools, precision mechanical equipment, industrial robots, and automated production lines, plays a critical role in enhancing productivity, incr...
Quang Tri province has substantial potential for agricultural economic development, with agricultural land accounting for up to 89% of its natural area. However, overcoming fragmented and poorly coordinated production re...
This study aims to identify the factors influencing farmers’ non-adoption of VietGAP standards in durian production in Can Tho City. The findings indicate that the main barriers include the high costs associated with Vie...
This study analyzes the current state of green agricultural development in Vietnam’s northern mountainous provinces in recent years, highlighting key achievements as well as difficulties and challenges related to infrast...
This study analyzes social oversight mechanisms for public–private partnership (PPP) investment projects by examining the experiences of selected countries, including the United Kingdom, South Korea, and Australia. Drawi...
Since the EU-Vietnam Free Trade Agreement (EVFTA) came into effect, the European Union (EU) has become an important export market for Vietnamese agricultural products. However, alongside tariff preferences, the EU has in...
This study examines the factors influencing blockchain technology adoption in e-commerce, with particular emphasis on the roles of security, privacy, and trust. Drawing on the extended Technology Acceptance Model (TAM),...
This study examines the effects of e-payment services and e-commerce on supply chain efficiency and open innovation among small and medium-sized enterprises (SMEs) in Vietnam. Data collected from 212 valid responses were...
This study assesses the adaptation of professional skills among accounting students to the impact of artificial intelligence (AI) at universities offering accounting and auditing programs in Hanoi. Data were collected fr...
Audit quality depends on auditors’ ability to detect errors and their willingness to report them, as emphasized by DeAngelo (1981). Through a literature review, this study presents multidimensional perspectives on profes...
This study clarifies the role of artificial intelligence (AI) technology characteristics and digital knowledge in shaping users’ attitudes and intentions toward using AI virtual assistants in conversational commerce. The...
In the context of international economic integration, human resources are regarded as a critical internal driver of business competitiveness, particularly in the service and tourism sectors. This study analyzes the curre...
Chhay-dăm drum dance is regarded as a distinctive form of Khmer folk art in Southern Vietnam, embodying significant cultural and artistic values. This study aims to clarify the cultural values of Chhay-dăm drum dance wit...
Trong bối cảnh cạnh tranh ngày càng gay gắt và chuyển đổi số diễn ra nhanh chóng, đổi mới sáng tạo đã trở thành yếu tố thiết yếu đối với năng lực cạnh tranh và hiệu quả hoạt động của doanh nghiệp. Tuy nhiên, các doanh ng...
This study examines the influence of learning motivation on the academic performance of business administration students at Tien Giang University, with particular attention to the moderating role of student affairs. A qu...
This study examines the factors influencing consumers’ intention to use AI chatbots in online fashion shopping in Ho Chi Minh City. Data were collected from 309 consumers who had prior experience using AI chatbots when p...
This study analyzes the management of by-products in pangasius processing to clarify their potential for reducing value loss across the production chain. Using descriptive data from nine processing factories, the study i...
This study examines specific energy consumption in the cement production process and estimates greenhouse gas emissions at Bim Son Cement Joint Stock Company in 2025 for comparison with the allocated emission quota. On t...
This study analyzes the impact of digital transformation on management activities at the Agricultural General Hospital. Data were collected through a staff survey using a five-point Likert scale and analyzed using explor...
Vietnam’s digital data system is undergoing comprehensive development, with data increasingly recognized as a strategic asset and a key factor of production for the economy. However, the system continues to face various...
The rapid development of solar power in Vietnam has intensified grid congestion and power curtailment in several regions with high solar irradiance. In this context, battery energy storage systems (BESS) are considered a...
This study examines the impact of leadership styles on employee performance in restaurants in Ho Chi Minh City. Using a quantitative research approach, data were collected from 300 employees working in various types of r...
In the context of the global energy transition, Vietnam experienced rapid growth in renewable energy, particularly between 2017 and 2021 under the feed-in tariff (FIT) mechanism. However, this expansion also generated se...
The concept of the “Brussels Effect” refers to the European Union’s capacity to project its regulatory standards beyond its borders and shape global market practices. In this context, the General Data Protection Regulati...
This study identifies the factors influencing customers’ decisions to use online hotel booking services in Da Nang City. It also proposes solutions to support customer decision-making and enhance the competitiveness of b...
This study employs data collected from 400 survey respondents and analyzed using SPSS 26.0, with techniques including Cronbach’s Alpha, exploratory factor analysis (EFA), correlation analysis, and multiple regression. Th...
This study examines the impact of firm age on the financial performance of listed companies in Vietnam. Using a dataset of 644 companies listed on the Ho Chi Minh City Stock Exchange and the Hanoi Stock Exchange during t...
This study assesses the current state of artificial intelligence application capabilities at Song Hong Mortar and Adhesive Company Limited. Based on a survey of 40 employees and an analysis of secondary data from company...
This study examines the impact of online shopping experience on Generation Z consumers’ intention to repurchase fashion products. The proposed research model comprises five dimensions: online platform experience, product...
This study examines the impact of artificial intelligence (AI) on contemporary business and production activities globally and in Vietnam. Worldwide, AI is increasingly being adopted across diverse sectors, including ind...
This study aims to identify the factors influencing customer satisfaction with service quality at gas stations operated by Petrolimex Hue Co., Ltd. The study is based on survey data collected from 139 customers selected...
Nghiên cứu này xem xét tác động của rủi ro cảm nhận đến ý định mua hàng của người tiêu dùng thế hệ Z trên TikTok Shop tại TP. Hồ Chí Minh, Việt Nam. Phương pháp nghiên cứu định lượng được sử dụng với dữ liệu được thu thậ...
This study identifies the factors influencing individual customers’ satisfaction with credit service quality at Vietnam Prosperity Joint Stock Commercial Bank (VPBank) - Ho Chi Minh City Branch. The findings indicate tha...
This study examines the development trends of Smart ESG in the context of digital transformation and growing demands for sustainable development. The study clarifies the concepts of ESG and Smart ESG and analyzes the rol...
This study investigates the impact of intellectual capital on the financial performance of 180 non-financial firms listed on the Ho Chi Minh Stock Exchange (HOSE) over the period 2010–2024. Employing the Modified Value A...
Bài viết phân tích thực trạng hoạt động marketing dịch vụ thẻ tại Chi nhánh Cần Thơ - Ngân hàng TMCP Bản Việt (BVBank Cần Thơ) theo mô hình 7Ps của marketing dịch vụ. Dữ liệu sơ cấp được thu thập thông qua khảo sát trực...
This study examines the impact of financial distress on stock returns using a sample of 139 listed companies in Vietnam over the period 2009–2024 and applying a finite mixture model. The results indicate that financial d...
This study proposes a 16-sided financial management matrix as a multidimensional analytical framework for identifying a firm’s strategic position and financial strength. By examining the interactions among four strategic...
This study examines the impact of tax costs on firm value in Vietnam using a sample of 814 listed non-financial companies over the 2016–2024 period, comprising 6,512 firm-year observations. Employing a correlated random...
This study examines the impact of Fintech development on the financing and investment decisions of listed companies in Vietnam, using a sample of 143 listed firms over the period 2010-2024 and applying generalized least...
Nghiên cứu này nhằm xác định các yếu tố ảnh hưởng đến ý định gửi tiền tiết kiệm của khách hàng cá nhân tại Ngân hàng Sacombank - Chi nhánh Trà Vinh. Dựa trên khảo sát 200 khách hàng cá nhân chưa gửi tiền hoặc có ý định g...
This study examines the moderating role of financial reporting opacity in the relationship between credit growth and stock returns among Vietnamese commercial banks. Using data from 19 Vietnamese commercial banks over th...
Nghiên cứu này xem xét các yếu tố ảnh hưởng đến khả năng trả nợ vay đúng hạn của khách hàng cá nhân tại Ngân hàng Thương mại cổ phần Sài Gòn Tài Lộc (Sacombank) - Chi nhánh Trà Vinh. Dữ liệu nghiên cứu được thu thập từ 1...
This study examines the development of card payment services at the Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank) - Mong Cai Branch during the 2023 - 2025 period. The analysis focuses on key aspe...
The Vietnamese stock market is a dynamic emerging market that remains highly susceptible to crowd psychology. This study updates the empirical evidence by measuring and identifying the presence of herding behavior in the...
This study analyzes the relationship between environmental, social, and governance (ESG) scores and firm value among companies listed on the Ho Chi Minh Stock Exchange (HoSE). The research sample comprises 74 companies i...
This study examines the relationship between capital account liberalization and Vietnam’s economic growth during the 2006–2019 period. It systematizes the theoretical foundations of foreign direct investment (FDI), forei...
This study examines the impact of cash flow on the operating performance of non-financial firms listed on the Hanoi Stock Exchange (HNX) during the 2020–2024 period. The research dataset comprises 1,177 observations from...
This study identifies and analyzes the strategic responses of major central banking systems to the geopolitical shock arising from the Iran conflict in 2026. Employing a qualitative research approach, the study synthesiz...
This study examines the current state of revenue accounting in footwear manufacturing enterprises in Hai Phong City within the context of international economic integration. The findings highlight key bottlenecks, includ...
This study analyzes the impact of internal auditing on model risk management in Vietnamese commercial banks in the context of digital transformation. It systematizes the theoretical foundations of internal auditing and m...
Abstract: This study analyzes ten key provisions on costs and revenues under Circular No. 20/2026/TT-BTC. Against the backdrop of growing transparency requirements and increasingly rigorous thematic tax inspections, subs...
