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119 International experience in research and development cost accounting and lessons for Vietnam
Bui To Quyen
122 Factors influencing the application of environmental management accounting in enterprises
Nguyen Thu Hien
126 Application of environmental management accounting in solid waste management
at construction companies in Vietnam Tran Thi Thanh Huyen, Hoang Bac An
129 Accounting of organizations and units without social and charitable accounting

Dinh Thi Thuy Lien
132 Responsibility accounting in autonomous public higher education institutions:
International experience and implications for Vietnam Dinh Thi Thuy
135 Digital transformation of accounting and auditing profession in Vietnam Pham Thi Hau
138 Computerization of accounting information system in Vietnamese small and medium-sized enterprise
Han Thi Lan Thu
142 Solutions to improve professional ethics of auditors Do Thi Tuyet
145 Closing process of fraud audit in financial statement audits and the issues Ta Thu Trang
PRACTICES & EXPERIENCES
150 International experience on heritage exploitation for tourism development in Lao PDR
Somchay Yathotou
153 Job quality in informal businesses in Viet Nam Pham Van Hieu
158 Opportunities and challenges for circular economy development in agriculture of Hanoi
Office: No. 4, Hang Chuoi 1 Alley, Dam Thi Hien
162 Developing agricultural value chains in Hanoi
Hang Chuoi Street, Hai Ba Trung District, Hanoi Do Huy Ha, Trinh Xuan Viet, Nguyen Hai Bien, Do Van Phuc
165 Solutions for private economic development in Hai Duong province
Tel: (024) 3933.0036
Nguyen Trong Xuan, Phung Manh Cuong, Do Van Trinh, Nguyen Duc Luong
Email: tctc.banbientap@gmail.com 168 Assessing the use level of cost information for management purposes of enterprises
in Thanh Hoa province Dang Lan Anh
Ho Chi Minh Office: 172 Policy on high-tech enterprise development in Da Nang Nguyen Thi Huong
175 Developing sustainable community-based tourism linkages in Dong Thap, Long An,
No. 138, Nguyen Thi Minh Khai Street,
Tien Giang provinces Nguyen Son Lam
District 3, Ho Chi Minh City 178 The perceived value of tourists in Phu Yen province Le Thi Kim Anh, Huynh Van Thai
184 The impact of demographics on the financial management behavior of individual customers
Tel: (028) 3930.0434 in An Giang province Le Thi Kim Chi
188 Improving the quality of accounting information systems at construction enterprises
Advertisment & Publication: in Ho Chi Minh City Duong Thi Ngoc Bich, Vo Thi Cong, Ngo Thi Lan Hue,
Nguyen Thi My Linh, Tran Nhu Quynh, Hoang Thi Tuyet
Tel: (024) 3933.0034
191 The relationship between knowledge management capacity and innovation capacity
Bank Account: Tap chi Tai chinh with business results of construction small and medium-sized enterprises
Nguyen Ky, Nguyen Hong Ha, Tran Dang Khoa
0011002409533,Vietcombank, Hoan Kiem
195 The brand equity model and the influence on consumers’ purchase intent in Ho Chi Minh city
Tax Identification Number: 0100110736 Nguyen Thi Hong Hanh
198 Ho Chi Minh City’s labour market and issues after the COVID-19 pandemic
License: No. 552/GP-BTTTT-dated 27/8/2021,
Vo Huu Phuoc, Nguyen Thi Thuy Hieu
issued by Ministry of Information 201 Assessing the current situation of human resources in Tuyen Quang forestry companies

and Communications Nguyen Thi Kim Ngan
205 Factors affecting the work motivation of employees at Joint Stock Commercial Bank
Printed by the Communist Review Printing LLC for Vietcombank - Long An branch Le Hoang Anh, Nguyen Thi My Tien
209 Factors affecting the decision to choose a bank of individual customers at Vietinbank Vung Tau
Translated by: Ha Tuan Vinh
Nguyen Thi Anh Hoa
212 Solutions to improve the profitability of People’s Credit Funds of Tra Vinh province
Cover design: Anh Duc
Nguyen Thai My Anh
Graphic design: Thuy Trang 215 Factors affecting the ability to mobilize capital at BIDV, Tra Vinh branch Le Trung Hieu
FINANCE & INVESTMENT
219 Application of information technology to standardize national reserve operations Minh Hang
PRICE: VND 18,000 221 Improving national reserve policy to ensure effectiveness and efficiency Nguyen Thi He
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