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REVIEW of FINANCE

Vol. 6, Issue 1, 2023
Vol. 6, Issue 1, 2023

CONTENTS

2 Improving the public investment efficiency to enhance private economic
development in Viet Nam Nguyen Thi Hanh, Hoang Thi Minh Chau, Dinh Van Chuc
7 Solutions to safely, healthily and sustainably develop the Viet Nam's real estate
market Dang Van Sang
IMPROVING THE EFFICIENCY OF PUBLIC INVESTMENT 10 Corporate governance and risk taking on performance: A comparison between
TO ENHANCE PRIVATE ECONOMIC DEVELOPMENT IN VIET NAM Viet Nam and America’s banking industries Dao Thi Thanh Binh, Nguyen Gia Phuong Anh
14 Risk management in investing futures contract on the Viet Nam's deratives market
Ngo Thuy Dzung
EDITOR IN CHIEF: 17 Non-cash payment promotion ecosystem: Grab's case and recommendations for
PHAM VAN HOANH e-commerce enterprises Le Phuong Dzung, Nguyen Lam Minh Hanh, Pham Quyet Tien
(024) 3933.0039 21 The application of IFRS 15: Perspectives from some economic sectors,

VICE EDITOR IN CHIEF: difficulties and considerations of Vietnamese enterprises Nguyen Phuong Anh
DO VAN HAI 25 Cybersecurity – concerns of forensic accounting Nguyen Thanh Thuy
(024) 3933.0033
28 Researching on factors affecting management accounting information systems
EDITORIAL BOARD: at public hospitals Nguyen Vau Hau
PROF. NGUYEN CONG NGHIEP, Ph.D 32 Environmental management accounting application in Vietnamese manufacturing
PROF. TRAN THO DAT, Ph.D firms: Some qualitative insights Tu Thanh Hoai, Tran Anh Hoa, Nguyen Phong Nguyen
PROF. DINH VAN SON, Ph.D
35 Reasonable accounting estimations in measurement of accountant objects
PROF. PHAM QUANG TRUNG, Ph.D in Viet Nam Vu Thi Tuyet Mai
PROF. TRUONG MOC LAM, Ph.D
38 The implementation of Balanced Scorecard: An evidence in the South Vietnamese
PROF. VU VAN HOA, Ph.D enterprises Hoang Huy Cuong, Huynh Nguyen Tuyet Quyen
ASSOC. PROF. NGUYEN TRONG CO, Ph.D
41 Factors promoting in Vietnamese enterprises digital transformation
ASSOC. PROF. DINH VAN NHA, Ph.D Nguyen Thi Thanh Nhan
ASSOC. PROF. TRAN HOANG NGAN, Ph.D
45 The relationship between corporate social responsibility disclosure
ASSOC. PROF. NGUYEN THI MUI, Ph.D
and environmental performance Do Thi Thuy Nga
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OFFICE: 4 floor, Project Building, No. 4 Hang Chuoi 1
48 Dicussion on customer experience in last mile delivery Cao Cam Linh
Alley, Hai Ba Trung District, Ha Noi, Viet Nam
PHONE: (024) 3933.0036 52 Studying experience on traceability in the meat industry supply chain and proposing
lessons for Viet Nam Pham Van Kiem
EMAIL: tctc.banbientap@gmail.com
SOTHERN OFFICE: 56 The impact of social capital and innovation capability on business results of SMEs
in the construction sector in the Mekong Delta Nguyen Hong Ha, Nguyen Ky
138 Nguyen Thi Minh Khai, District 3,
Ho Chi Minh City, Viet Nam 59 Educational expenditures of households in Viet Nam and some recommendations
Ngo Tuan Anh, Vu Kim Dzung
PHONE: (028) 3930.0434
ADVERTISING & SUBSCRIPTION: 62 Preventing moral hazard in Viet Nam deposit insurance Nguyen Chi Duc
(024) 3933.0034 65 Investment under uncertainty and financial constraints: Firm-level evidence
ACCOUNT: TẠP CHÍ TÀI CHÍNH from emerging countries Nguyen Ngoc Thuy Vy
0011002409533 Vietcombank, Jsc, Hoan Kiem branch
71 Enhancing the relationship between organizational culture and employee loyalty:
TAX CODE: 0100110736 The mediating role of employee trust and job satisfaction
LICENSE: 552/GP-BTTTT dated on August 27 , 2021, Pham Hoang Hien, Tran Thanh Tuan
th
issued by Ministry of Information and 78 Orientation for building legal framework for sustainable development of agricultural
Communications tourism in Viet Nam Pham Tuyet Giang
PRINTED BY: Communist Review Printing Company 82 Firm size in the relationship between capital structure choice and profitability:
An empirical evidence in the stock market Nguyen Van Chien
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