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All Journal West Science Accounting and Finance Commercium: Journal of Business and Management Journal of Economics, Bussiness and Management Issues
Pham Huy, Hung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Role of Sustainability Accounting in Improving Environmental Performance in Vietnam's Manufacturing Industry Pham Huy, Hung
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.490

Abstract

This research addresses the question of how sustainability accounting practices influence environmental performance in Vietnam’s manufacturing sector, filling a gap in understanding how these practices are applied in developing economies. The purpose of the study is to explore how sustainability accounting impacts key environmental metrics such as emissions reduction, waste management, and energy efficiency, and to identify the challenges faced by companies in implementing these practices. A qualitative case study methodology was used, involving semi-structured interviews with 15 participants from 5 manufacturing companies across various sectors (e.g., textiles, electronics, food processing). The research found that while sustainability accounting is helping companies improve their environmental performance, challenges such as limited resources, lack of expertise, and insufficient regulatory support hinder broader adoption. The results are significant because they highlight the potential for sustainability accounting to drive environmental improvements, but also emphasize the need for increased investment in technology, capacity building, and stronger regulatory frameworks. These findings provide practical recommendations for Vietnamese manufacturers to enhance their sustainability accounting practices, which is increasingly important as they seek to meet global sustainability standards and improve their competitiveness in international markets.
Cultural and Organizational Influences on Employee Turnover Intentions in Vietnam's Independent Auditing Sector Pham Huy, Hung
Commercium : Journal of Business and Management Vol. 3 No. 2 (2025): May 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i2.531

Abstract

This study addresses the question of how cultural and organizational factors influence employees' turnover intentions in Vietnam's independent auditing sector. It was conducted to better understand the interaction between national culture and organizational practices in shaping auditors' decisions to stay or leave, with the ultimate goal of providing insights that could enhance employee retention strategies in Vietnamese auditing firms. Using qualitative research methods, including in-depth interviews and two focus group discussions with 18 auditors and  human resources managers from 15 Big 4 and non-Big 4 auditing firms, the study found that respect for hierarchical management structures, collectivist values, and indirect communication strongly influence how employees respond to managerial leadership, workload, and promotion opportunities. The findings demonstrate that cultural alignment with organizational values fosters loyalty, while misalignment drives auditors' turnover intentions in Vietnam's independent auditing firms. These results are significant as they highlight the limitations of applying human resource models from developed countries to Vietnam without adaptation and emphasize the need for culturally aligned management practices. The implications suggest that auditing firm leaders must design contextually appropriate strategies that balance organizational goals with Vietnam's cultural norms to minimize turnover and promote organizational stability.
Exploring the adoption of green accounting practices in Vietnamese small and medium enterprises Phạm Huy, Hùng
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1401

Abstract

This research addresses the gap in understanding the adoption of green accounting among small and medium enterprises (SMEs) in Vietnam, particularly in the context of developing economies where such practices are underexplored. The purpose of the research was to investigate the awareness, motivations, barriers, and current practices of SMEs regarding green accounting, aiming to understand how these businesses can better integrate environmental costs into their financial operations. A qualitative approach was used, involving semi-structured interviews with 6 SME owners, 5 CFOs and 4 accountants from 10 SMEs across a range of sectors (manufacturing, agriculture and tourism), the interview data was analysed using thematic analysis to identify key themes relating to green accounting awareness, adoption drivers and barriers. The results revealed that while awareness of green accounting is growing, it remains limited, with most SMEs driven by external pressures such as regulatory compliance and customer demand. However, barriers such as financial constraints, operational challenges, and knowledge gaps hinder widespread adoption. The significance of these findings lies in their implications for policymakers and industry leaders, suggesting that targeted incentives, training programs, and stronger regulatory frameworks can help overcome these barriers. Enhancing support for SMEs in adopting green accounting can lead to more sustainable business practices, improved competitiveness, and better environmental outcomes.
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