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123 Impact of size and expenditure on the operational performance of commercial banks
Huynh Thi Huong Thao, Phan Thi Thu Hang
127 I mpact of income opacity on institutional investor capital mobilization in Vietnamese
commercial banks Nguyen Hoang Chung
131 Climate change and credit risk management in commercial banks Vu Thi Kim Oanh
135 Factors influencing digital transformation process in Vietnamese small
and medium-sized enterprises Do Thi Dinh
138 Presentation of financial statements for cooperatives and cooperative alliance
Tran Thi Anh Theu
ACCOUNTING & AUDIT
141 Digital transformation in the accounting activities of Vietnamese businesses
Ngo Thi Kieu Trang
144 Cost accounting in small and medium-sized enterprises in the context
of digital transformation in Vietnam Bui To Quyen, Nguyen Tien Thanh
148 Role of management accounting in strategic decision-making of enterprises
Le Viet Dzung
152 Factors influencing the adoption of management accounting in Vietnamese construction
enterprises Chuc Anh Tu, Nguyen Thi Diem Trinh
156 Professional capacity of management accountants in the context of internationalization
and training reform directions Hoang Thi Tam
160 Impact of auditor competency on the effectiveness of internal audits in enterprises
Office: No. 4, Hang Chuoi 1 Alley,
Ung Hien Nha Thi
Hang Chuoi Street, Hai Ba Trung District, Hanoi PRACTICES & EXPERIENCES
164 The ASEAN+3 green bond market and implications for Vietnam
Tel: (024) 3933.0036
Ngo Sy Nam, Huynh Khanh Vy
Email: tctc.banbientap@gmail.com 167 International financial reporting standards on sustainability and applicability suggestions
for Vietnam Le Thi Thu Huong
Ho Chi Minh Office: 170 Factors influencing business entrepreneurship in ASIA Nguyen Thi Ngoc Le
No. 138, Nguyen Thi Minh Khai Street, 174 Promoting economic and trade cooperation between Vietnam and Russia
Tran The Tuan, Tran Thi Lan Huong
District 3, Ho Chi Minh City 177 France’s experience in attracting foreign direct investment Hoang Thi Hai Yen
180 Role of the Chinese state in green economic development and implications for Vietnam
Tel: (028) 3930.0434
Ha Thi Thu Trang
Advertisment & Publication: 184 Chinese experience in sustainable development of real estate market
Nguyen Dinh Tan
Tel: (024) 3933.0034
188 Factors influencing the decision to use electronic payment methods among residents
Bank Account: Tap chi Tai chinh in the Northern mountainous areas Nguyen Thi Thanh Huyen, Truong Tuan Linh
192 Sustainable development of the marine economy in the North Central and Central
0011002409533,Vietcombank, Hoan Kiem Coastal regions of Vietnam according to the Resolution No. 26-NQ/TW
Tax Identification Number: 0100110736 Nguyen Thi Luyen
195 Factors affecting the effectiveness of tax in spection at the Hai Duong Tax Department
License: No. 552/GP-BTTTT-dated 27/8/2021, Nguyen Trong Nghia, Ha Thi Thu Phuong
199 Quality of accounting information systems in the ERP of enterprises in Ho Chi Minh City
issued by Ministry of Information
Tran Van Tung
and Communications 202 Enhancing business performance of enterprisesin Binh Duong Province
Nguyen Thi Hong
Printed by the Communist Review Printing LLC
205 Management of state budget expenditure at the district level: A case study
Translated by: Ha Tuan Vinh of Chau Thanh district in Long An province Nguyen Thi Ngoc Mai
209 Establishing norms and cost estimates at coal mining enterprises under the TKV Group
Cover design: Anh Duc Nguyen Thi Huyen Trang, Pham Thu Uyen
212 Customer relationship management in business operations Nguyen Thi Thuy Duong
Graphic design: Thuy Trang - My Trang

FINANCE & INVESTMENT
PRICE: VND 18,000 215 Proactive implementation of year-end account closing and settlement finalizing
Le Anh Tuan
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