This article focuses on analyzing the achievements, challenges, and lessons learned in the process of building the Socialist Rule of Law in Vietnam after nearly 40 years of renovation, with the goal of proposing the direction of building and perfecting the Socialist Rule of Law in the new period, and ensuring its conformity with Vietnamese realities and international integration. The article draws on data from documents of the Communist Party of Vietnam, the 2013 Constitution, relevant laws and resolutions, along with data from reports on administrative reform and the promulgation of legal documents. The research methods used include document analysis, comparison, and synthesis in order to assess the reality and propose solutions to the problems identified. Alongside the achievements gained, building a Socialist Rule of Law State in Vietnam still faces many challenges. This article identifies the main orientations for constructing a Socialist Rule of Law State in Vietnam in the coming period.

Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

This article focuses on studying how transportation connectivity affects Vietnam’s trade with Association of Southeast Asian Nations (ASEAN) countries. By using a gravity model, the article applies fixed effects (FE) and random effects (RE) to analyze panel data on trade, GDP, tariffs, border effects, and indicators. The number represents Vietnam’s transport connectivity with ASEAN countries from 2004 to 2021. Research results show that transport connectivity hurts Vietnam’s trade with other countries. ASEAN. The article proposes solutions for the Government and Vietnamese export enterprises to promote intra-ASEAN trade in the direction of increasing the added value of Vietnam’s imported and exported goods within ASEAN countries and balancing between Developing intra-ASEAN and foreign trade.

This study compares Human Resource Development (HRD) in Vietnam and Malaysia, looking at their methods, problems, and institutional frameworks in the context of ASEAN economic integration and Industry 4.0. Based on Cho and McLean’s (2004) integrated HRD model, this paper looks at recent research (from 2018 to 2023) to look at important topics such globalization, demographic changes, vocational training alignment, and technology disruption. Vietnam has a vast workforce, but it still has problems with low productivity, skill mismatches, and not being ready for the global market. On the other hand, Malaysia’s institutional HRD structures are making more progress, even though its workforce is getting older and not everyone is adapting to digital transformation at the same rate. The study shows that we need HRD policies that are tailored to each industry, training that is delivered in a decentralized way, and stronger relationships between the public and commercial sectors. It also stresses how important it is for national HRD policies to include global competences and initiatives that help everyone learn new skills. The study adds a unique framework for comparing HRD and gives policymakers, educators, and practitioners useful information, even though it is constrained by its use of secondary data. Future study should use mixed-methods to confirm results and look into interventions that work in specific situations. The study shows that Vietnam and Malaysia need personalized, inclusive, and forward thinking HRD systems to produce strong and competitive workforces in the post-pandemic, digital driven global economy.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

Leadership behavior is a critical component of effective management, significantly influencing organizational success. While extensive research has examined key success factors in road management, the specific role of leadership behaviors in road usage charging (RUC) management remains underexplored. This study addresses this gap by identifying and analyzing leadership behavior dimensions and their impact on management performance within the RUC context. Using a mixed-methods approach, focus group discussions with industry practitioners were conducted to define eight leadership behavior dimensions: Central-Level Leadership Guidance (LE1), Local-Level Leadership Guidance (LE2), Central-Level Leadership Commitment (LE3), Local-Level Leadership Commitment (LE4), Subordinate Understanding from Central-Level Leadership (LE5), Subordinate Understanding from Local-Level Leadership (LE6), Work Motivation (LE7), and Understanding Rights and Obligations (LE8). These dimensions were further validated through a quantitative survey distributed to 138 professionals involved in RUC management in Vietnam, with the data analyzed using structural equation modeling (SEM) and partial least squares (PLS) estimation. The findings revealed that LE3 (Central-Level Leadership Commitment) had the strongest direct impact on management performance (MP) and mediated the relationships between other leadership dimensions and management outcomes. This study contributes to the theoretical understanding of leadership in RUC management by highlighting the centrality of leadership commitment and offering practical insights for improving leadership practices to enhance organizational performance in infrastructure management.