This study proposes an integrated ANP–AHP decision-making framework to prioritize sustainable suppliers, considering three aspects: economic, environmental, and social. The weighted analysis results show that the five most important criteria are supply reliability (EC2, 0.0882), delivery & logistics efficiency (EC3, 0.0880), chain cooperation & trust (SO4, 0.0861), labor conditions & safety (SO1, 0.0835), and environmental standards & certifications (EN1, 0.0815). This reflects that, although economic factors still dominate, social and environmental aspects are becoming increasingly important. Applying the ANP–AHP framework to five potential suppliers, the study identifies two preferred suppliers, S2 and S3, which demonstrate a balance between operational efficiency and compliance with sustainability criteria. The study provides a systematic decision-making tool for Vietnamese food enterprises and, at the same time, provides a reference basis for policymakers to promote green supply chain practices.

The objective of the study is to assess the impact of circular economy practices on financial performance of construction enterprises in Vietnam. The study conducted a survey in 3 months using a survey resulting in 233 valid surveys representing 233 construction enterprises in Vietnam. Using Smart PLS 4.1 software to analyze data, the results show that circular economy practice positively impacts financial performance of circular economy construction and innovation enterprises that play a mediate role in the relationship between circular economy practice and financial performance. Finally, enterprise size has a role to play in moderating impact of circular economy practices on financial performance of construction enterprises in Vietnam.

This study investigates the impact of earnings management on firms’ financial performance by distinguishing between accounting-based performance and market-based valuation, thereby shedding light on whether managed earnings reflect real economic improvements or merely influence reported outcomes in an emerging market context. Using an unbalanced panel of 474 non-financial listed firms in Vietnam over the period 2017–2023, the study employs Two-Stage Least Squares (2SLS) and System Generalized Method of Moments (SGMM) estimators. These approaches are particularly suitable for addressing endogeneity, unobserved heterogeneity, and dynamic relationships inherent in earnings management research under a “large N, small T” panel structure. The results reveal that earnings management has a positive and statistically significant effect on accounting-based financial performance (ROA), while its impact on market-based performance (Tobin’s Q) is statistically insignificant. This divergence suggests that managed earnings tend to enhance reported operating performance without being fully capitalized by the market, reflecting persistent information asymmetry and limited market efficiency in the Vietnamese context. The study focuses on accrual-based earnings management and a single emerging market, which may limit generalizability. Future research may incorporate real earnings management measures and cross-country comparisons to strengthen external validity. By simultaneously applying advanced instrumental-variable and dynamic panel techniques, this study provides robust causal evidence on the asymmetric effects of earnings management on accounting versus market performance, contributing to the literature on earnings quality in emerging economies.

In the increasingly competitive context of non-public universities in Vietnam, effective human resource compensation policies are crucial for enhancing faculty engagement, with job satisfaction considered a key mediating mechanism. This study examines the relationships between multidimensional compensation, job satisfaction, and faculty commitment using survey data collected from 180 lecturers at Vietnamese private universities. Applying Partial Least Squares Structural Equation Modeling (PLS-SEM), we assessed the effects of five compensation components—salary, rewards, promotion opportunities, benefits, and organizational recognition—on job satisfaction and faculty commitment. Results indicate that the measurement model demonstrates strong reliability and validity. All five compensation components positively and significantly affect job satisfaction, with promotion opportunities exerting the strongest influence. Job satisfaction, in turn, substantially impacts faculty commitment, confirming its full mediating role in the relationship between compensation practices and organizational attachment. These findings offer important practical implications for private universities in Vietnam to design integrated compensation strategies that prioritize career development and recognition alongside financial incentives, thereby improving faculty retention and ensuring institutional sustainability.

Sustainable development strategies and policies for Vietnam’s cultural industries and cultural tourism play a crucial role in promoting distinctive cultural values and simultaneously fostering a country's economic and social development. The main aim of this paper is to propose sustainable development strategies and policies for cultural tourism within Vietnam’s cultural industries by applying a combined approach. The methodology integrates qualitative Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis and quantitative methods, including the Analytical Hierarchy Process (AHP) method and the Quantitative Strategic Planning Matrix (QSPM), to evaluate internal and external factors influencing sustainable development of cultural tourism in Vietnam. Two hundred twenty-six survey responses from tourists, cultural tourism site managers, and 35 expert opinions were collected and analyzed. The findings identify the most significant strengths, weaknesses, opportunities, and threats impacting the sustainable development of cultural tourism in Vietnam. Among these, the strengths and opportunities outweigh the weaknesses and threats. Based on the analysis from the SWOT-AHP-QSPM model, the study discusses and develops a growth-oriented strategy, prioritizing the application of digital technology in cultural tourism services, enhancing tourists' experiences, improving service quality, and strengthening cultural tourism promotion campaigns. The preliminary findings provide insights for policymakers, cultural tourism service providers, and local communities to adopt policies and strategic solutions that will promote the sustainable development of cultural tourism in the future, contributing to the growth of Vietnam's cultural industries.

The Central Coast of Vietnam, spanning from Thanh Hoa province to Binh Thuan province, holds a highly significant political and economic position, with the marine economy making substantial contributions to the existence and development of the region. This study aims to identify the factors influencing marine economic development (MED), evaluate the extent of influence of each factor, and determine whether security and coastal defense (SCD) plays an intermediary role in the development of the marine economy in the Central Coast provinces of Vietnam. The research conducted a typical survey of 268 fishermen engaged in marine economic activities, including aquaculture and the exploitation of aquatic resources, across the coastal provinces of the Central Coast of Vietnam. The collected data was analyzed using the structural equation modeling method through PLS-SEM software. The results of the study indicate that six factors have a direct and positive impact on MED. These factors, ranked by decreasing levels of influence, are: SCD (β = 0.412), Policy and Management (PM) (β = 0.329), Human Resources (HR) and Marine Infrastructure (MI) (both β = 0.268), Marine Resources (MR) (β = 0.204), and the lowest, Technology and Protection of Marine Environment (TPME) (β = 0.152). Additionally, the findings reveal that the three factors are HR, PM, and MI positively influence the SCD variable, with the levels of influence ranked as follows: HR (β = 0.272), PM (β = 0.224), and MI (β = 0.166). Moreover, at a significance level of 5%, all independent variables (HR, PM, and MI) exhibit statistically significant indirect relationships with MED through the SCD variable, confirming that SCD serves as an intermediary in the relationship with MED. Based on these findings, the study proposes managerial implications to support the development of the marine economy in the Central Coast provinces of Vietnam.

The study's major purpose is to determine the factors that affect the settlement of land complaints and propose some policy implications to improve the settlement of land complaints. Experts are asked about the factors that may affect and their impact rates on the settlement of land complaints when the State acquires land. The proposed research model has 5 hypothetical latent variables and 17 hypothetical observed variables. As a result of the model being tested by SPSS 20.0 software, all hypothetical latent variables and hypothetical observed variables satisfy the test criteria. The impact rates of the hypothetical latent variables range from 9.19% to 36.15%. The group of implementing complaint settlement factors has the strongest influence, and the group of legal factors has the weakest influence. Policy proposals include improving settlement procedures and land databases, strengthening facilities and personnel, and perfecting the legal provisions for complaint resolution.

Economic development is required to be associated with sustainable environmental protection and is considered as an urgent need in the current period. Research on the factors that determine the use of green production activities is carried out in Vietnam through a survey of 202 businesses, through Cronbach's alpha reliability analysis method, exploring EFA factors and regression analysis, research results show that the benefits of green growth, the effectiveness of communication and the quality of human resources have a positive impact on promoting green growth, while there is no influence of state policies on green growth.

The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower.

This study aims to identify and evaluate the influence of the factors affecting the implementation of occupational health and safety of employees and employers and its impact on occupational health and safety and legalize risk assessment in small and medium-sized manufacturing enterprises in central Vietnam through the survey among 246 business representatives and data processing through the software SPSS 20 and AMOS 20. The results show that there are 3 factors affecting the implementation of occupational health, safety and hygiene. In order: (1) Safety regulations and instructions; (2) Occupational health, safety policy and (3) Occupational health and safety training. There is no relationship between the impacts on the implementation of occupational health and safety of the employer. In addition, a very interesting finding about the relationship of factors implementing occupational health and safety of employers was a positive influence on the legalization of risk assessment activities. On the basis of these results, employees, business owners and state management agencies will have grounds to offer useful solutions in risk assessment in order to better perform safety work and occupational health.