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ACCOUNTING & AUDIT
110 Accounting of withholdings at non-business administrative units Dinh Thi Thuy Lien

113 Studying cost techniques in strategic management accounting Nguyen Thanh Huyen
116 Solutions to improving environmental management accounting at enterprises

Nguyen Thi Tam
119 The factors affecting the application of strategic management accouting
in enterprises through contingency theory Nguyen Thu Hien, Nguyen Cong Dinh
123 Designing accounting information system according to the business cycle
at small and medium enterprises Nguyen Thi Duyen
128 The Conformity Theory: Application in Management Accounting Research
Nguyen Minh Thanh
134 Impact of independent audit on tax compliance of the taxpayers

Pham Tien Hung, Phan Trung Kien
139 Auditing of accounting estimates Do Thi Tuyet
142 Influence of ChatGPT on the accounting and auditing profession Pham Huy Hung
PRACTICES & EXPERIENCES
145 World oil shocks and lessons for Vietnam Vu Kim Dzung
Office: No. 4, Hang Chuoi 1 Alley, 148 Vietnam-China trade relations: Situation and solutions Nguyen Chau Giang
151 Trade facilitation in international economic integration: ASIAN experience
Hang Chuoi Street, Hai Ba Trung District, Hanoi
and implications for Vietnam Pham Thi Thanh Thanh
Tel: (024) 3933.0036 154 Mobilizing capital for road transport infrastructure development Nguyen Tuan Thanh
159 Solutions to promote online public services of state management agencies
Email: tctc.banbientap@gmail.com

Ho Chi Minh Office: Bui Quynh Trang, La Thi Quynh Mai
162 Application of IoT-integrated recognition technology in logistics Nguyen Minh Trang
No. 138, Nguyen Thi Minh Khai Street,
165 Promoting the number of voluntary social insurance participants in Vietnam
District 3, Ho Chi Minh City
Dao Hong Chuyen
Tel: (028) 3930.0434
169 Solutions for the development of Vietnam’s agricultural market Pham Thi Minh Phuong
Advertisment & Publication: 173 Developing the digital banking ecosystem of Vietnam’s commercial banks

Tel: (024) 3933.0034
Nguyen Thi My Diem
Bank Account: Tap chi Tai chinh 177 Factors affecting the decision to use digital banking services of the Gen Z

0011002409533,Vietcombank, Hoan Kiem
Nguyen Minh Loan, Vuong Thi Minh Duc, Pham Thi Van Hanh, Ha Thi Hai Ly
Tax Identification Number: 0100110736 181 Developing e-commerce, promoting digital economy in Hung Yen province

License: No. 552/GP-BTTTT-dated 27/8/2021,
Tran Tuan Anh
issued by Ministry of Information 184 The impact of social capital on poor women’s access to credit in Tay Ninh province

and Communications
Thai Thi Hong Nhi
Printed by the Communist Review Printing LLC 188 Green human resource management: An inevitable trend for sustainability goals
Translated by: Ha Tuan Vinh
Vo Thi Van Khanh
Cover design: Anh Duc 192 Factors affecting individual customers’ credit risks at BIDV An Giang Tran Thi Hang Ni
Graphic design: Thuy Trang 196 Factors affecting the continuous use of MobiFone e-invoices of enterprises
in Soc Trang province Nguyen Thanh Hung, Le Van Phien

PRICE: VND 18,000
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