Archives of Business Research

Credit Policy for Agricultural and Rural Development in Vietnam - The Current Situation Period 2015-2025, and Some Recommendations

Vu Thi Dao — Thu, 12 Jun 2025 00:00:00 +0100

Credit policy for agriculture and rural areas plays a pivotal role in the sustainable development of Vietnam’s economy. The period 2015–2025 marks a transitional phase toward agricultural modernization and rural development. Although the government has introduced numerous mechanisms and policies to enhance credit accessibility, limitations remain, such as low levels of unsecured lending, repayment difficulties and high risk, limitations in entrusted lending channels, complex policy system. This research analyzes the status of agricultural and rural credit policies in Vietnam from 2015 to 2025 and proposes solutions to improve these policies for the future.

Is Tax Morale the Most Important Factor Affecting Tax Compliance Behavior of Vietnamese Small and Medium Enterprises?

Thao, Le Thi, Lan, Le Thi — Sat, 14 Jun 2025 00:00:00 +0100

This study provides a comprehensive overview of the factors affecting the Tax compliance behavior of Vietnamese small and medium enterprises, through a case study of enterprises in Thanh Hoa City. From the model building and analysis of factors affecting the Tax compliance behavior of small and medium enterprises, the study quantified the level of influence of the moderating variable Tax knowledge. From the research results, the author will propose some recommendations to improve Tax compliance behavior in the coming time. This study uses the perspective of enterprises through stratified random sampling, collecting and analyzing survey data from 290 small and medium enterprises in Thanh Hoa city using smart 3.0 software. Structural equation modeling (SEM) was established to quantify the impact of 11 influencing factors and 1 moderating variable on Tax compliance behavior of small and medium enterprises. The research results show that Tax morality has the strongest impact on Tax compliance behavior and Tax morality has a moderating effect on Tax compliance behavior by Tax knowledge. This shows the importance of attitudes, ethical values and perceptions of enterprises towards tax obligations, and emphasizes that Tax knowledge plays an important role in improving Tax morality and promoting Tax compliance. In addition, the factors Auditability, Social Norms, Fine, Tax compliance cost, Trust in tax authorities play an important role in determining the Tax compliance behavior of small and medium enterprises in Thanh Hoa city. This study has important implications both theoretically and practically, especially in the context of small and medium enterprises playing an important role in the Vietnamese economy. The study clarifies the role of factors related to enterprises' attitudes and perceptions in Tax compliance. Finally, this study seeks to contribute to the broader academic discourse on corporate tax compliance by providing empirical evidence from the Vietnamese context, which can be applied to other developing economies with similar socio-economic structures.

Analysis of Gender Gap in Women's Leadership: Comprehensive Steps for Effective Implementation and Policy Development

Siti Rochaeni, Rahmi Purnomowati, Lilis Imamah Ichdayati, Lola Rahmadona — Fri, 06 Jun 2025 00:00:00 +0100

This study examines the relationships between various variables that affect the gender gap and women's leadership through structural data analysis using quantitative methods with Smart PLS 3. The model includes latent variables such as Social Roles and Women's Empowerment (X1), External Influences and Policies in Women's Empowerment (X2), Relationship-Based Approaches and Gender Identity (X3), Innovation and Digitalization in Gender Development (X4), as well as Social Roles and Responsibilities in Organizations (X5), all of which are related to Leadership and Gender Equality (Y1). The analysis results show that X2, heavily influenced by the indicators of Gender and Development in the Context of Feminism (X2.1) and the Emiratization Program in the UAE (X2.2), has a substantial impact on X1. Additionally, positive relationships were found between X3 and X2, as well as X3 and Y1, indicating that initiatives that enhance X3, such as Awareness and Social Justice Training in Leadership (X3.2) and Gender Identity Expression in Mainstream Dancesport in the U.S. (X3.3), can significantly contribute to the improvement of X2 and Y1. Although the influence of X4 on Y1 is weaker, there is still a modest positive effect. The strong relationship between X5 and X4 indicates that improvements in X5, mainly through the Implementation of Green Human Resource (Green HR) Policies (X5.2) and Women's Roles in Environmental, Social, and Governance (ESG) Initiatives (X5.5), can significantly enhance the factors represented by X4. The implications of these findings highlight the importance of addressing structural barriers through policies and initiatives targeting critical areas. Cultural and policy reforms are essential to creating an environment that supports women's empowerment. Digitalization and access to technology, as well as digital skills for women, are also crucial. A holistic approach that integrates policies for gender awareness training and removing structural barriers across various sectors will create a fairer environment for women's leadership. These strategies are expected to help close the gender gap and empower women to take on leadership roles effectively.

Comparatives Studies of Profitability Indicators for Corporate Sustainability

Manantsampa Mitondrarivo Rekoria — Sun, 08 Jun 2025 00:00:00 +0100

This research examines the comparative profitability indicators in the context of corporate sustainability, aiming to provide robust insights that balance financial performance with environmental and social responsibility. The study seeks to establish a framework for evaluating profitability metrics that align with sustainable practices, addressing the growing demand for businesses to integrate sustainability into their core strategies. To achieve these objectives, the research employs a mixed-methods approach, blending quantitative financial analysis with qualitative case studies of corporations that have successfully embedded sustainability into their operations. Data collection involved reviewing corporate reports, sustainability assessments, and financial statements, supplemented by interviews with industry experts to enrich the analysis with practical insights. Key findings reveal that profitability indicators such as Return on Investment (ROI) and Earnings Before Interest and Taxes (EBIT) can be adjusted to account for investments in sustainable practices. Companies prioritizing sustainability tend to exhibit long-term financial resilience, with notable improvements in stakeholder trust and brand equity. Furthermore, the research highlights the importance of transparent reporting and innovative business models in achieving sustainable profitability. These findings underscore the significance of aligning corporate financial metrics with sustainability goals, paving the way for future research into sector-specific adaptations and broader implementation strategies.

Assessment of the Use of Capital Appraisal Techniques in Real Assets Investment Decisions by MSMEs in Northwest Geo-political Zone, Nigeria

Tue, 10 Jun 2025 00:00:00 +0100

While it is generally agreed that MSMEs are critical to the economic development of every nation, the actualization of this strategic goal has remained very elusive to developing countries in particular. Like other developing economies, Nigeria has continued to grapple with the challenges of effectively harnessing the potentials of MSMEs. Beyond the problems attendant to the controversies surrounding MSMEs, the lingering stakeholder dissatisfaction with the performance of MSMEs calls to question the effectiveness of the numerous policy reforms focused on the MSME ecosystem. Unfortunately, the policy reforms have been criticized for giving more emphasis to funding and ease of doing business and less to managerial competencies of MSME operators. The study focused on the level of awareness and adoption of appraisal techniques in making real asset investment decisions by MSME operators and the degree to which socio-economic factors influence MSMEs investment in real physical assets in Nigeria. Based on explanatory and cross-sectional survey, data were sourced from 750 MSMEs located in the capital cities of five Northwest states of the country. While descriptive statistics were used in analysing the data, the hypotheses were tested with multinomial logistics and generalized linear models. Findings of the study revealed that operators of MSMEs showed low level of awareness and adoption of investment appraisal techniques with payback period and accounting rate of return being the dominant techniques. In addition, increase in tax and insecurity showed positively significant but low effect on MSMEs’ investment in real physical assets. These findings clearly point to the lack of managerial competencies necessary for the embrace and effective adoption of rational methods of decision making by operators of MSMEs. This, therefore calls for a special policy focus on the development of the managerial capacities of operators of MSMEs. In addition, TETFUND should, in collaboration with NUC, sponsor universities to develop a dynamic business directory of MSMEs in their locality in addition to providing free business development services to a given number of them on annual basis.

Comparative Analysis of Social Security Systems in High HDI Nations: Extractable Features for U.S. Reform

Josephine Lee — Tue, 10 Jun 2025 00:00:00 +0100

This research examines social security systems across nations ranking highest on the Human Development Index, analyzing structural elements, funding mechanisms, and benefit designs that contribute to their effectiveness and sustainability. Through comparative institutional analysis of Norway, Switzerland, Iceland, Hong Kong, Denmark, and Sweden, this study identifies transferable features that could potentially address the United States' impending social security crisis, where trust fund reserves are projected for depletion by 2034, potentially triggering benefit reductions of approximately 23%. The analysis reveals that successful systems consistently incorporate multi-pillar frameworks distributing responsibility across public, occupational, and private domains; implement diversified funding structures extending beyond traditional payroll contributions; establish flexible retirement provisions facilitating personalized work-retirement transitions; and deploy automatic adjustment mechanisms that enhance sustainability without continuous political intervention. Despite the presence of these common features, contextual factors including distinctive labor market structures, cultural attitudes toward taxation and redistribution, and demographic profiles, significantly constrain direct policy transfer. Nevertheless, the research identifies adaptation pathways, including strengthening mandatory occupational coverage, implementing flexible retirement mechanisms, diversifying revenue sources, and establishing automatic stabilizers, that could feasibly address critical vulnerabilities in the U.S. system while acknowledging institutional and political constraints. The study concludes that effective reform requires systemic rather than parametric adjustments, emphasizing the importance of incremental implementation sequencing, strategically framed policy narratives, and careful consideration of distributional impacts across diverse population segments.