ICAEFM 2023 - The International Conference on Accounting, Economics, Finance, and Management A Sustainability Development Perspective

AGENDA

Time	Content
07:30 - 08:00	Registration
08:00 - 08:10	Declaration of reasons and introduction of delegates (MC)
08:10 - 08:30	Opening Ceremony: • Assoc.Prof.Dr. Pham Quoc Hung, Vice Rector of NTU • Prof Dr. Nguyen Minh Ha, Rector of HCMCOU
08:30 - 08:45	• Give gifts and thank Co-organizers (Assoc.Prof.Dr. Pham Quoc Hung) • Give gifts and thank Keynote speakers (Assoc.Prof.Dr. Pham Quoc Hung; Prof Dr. Nguyen Minh Ha) • Take Souvenir photos
Presentations by Speakers
08:45 - 09:05	New Thinking in Sustainability accounting and integrated reporting - The EU Corporate Sustainability Reporting Directive (CSRD) *Keynote talks:* *Prof. Martin Kreeb, President of Charlotte Fresenius Private UNIVERSITY, Vienna.*
09:05 - 09:25	Is conditional conservatism a source of deviations of financial statements from Benford's Law? *Keynote talks:* *Dr. Chau Duong*, Senior Lecturer, University of East London, United Kingdom.
09:25 - 09:45	Crisis Management and Sustainability of Private Higher Education Institutions (PHEIs) - A Theoretical View and Proposed Framework Keynote talks: *Prof. Dr Hjh. Zuraeda Ibrahim*, CA (M), CPA (Aust.), Director of Student Leadership Institute, Student Affairs Department Universiti Teknologi MARA, Malaysia.
09:45 - 10:05	The interdisciplinary nature of psychology and accounting: A review and research. *Keynote talks:* *Dr. Tran Khanh Lam,* Vice Chairman, Secretary General Vietnam Association of Certified Public Accountants (VACPA).
10:05 - 10:25	Sustainable development & accounting: emerging trends, current challenges, and future prospects *Keynote talks:* *Assoc. Prof. Dr. Norfaiezah Binti Sawandi*, C.A (Malaysia), CFP, School Of Accountancy (TISSA-UUM); College of Business, Universiti Utara Malaysia.
10:25 - 10:40	Coffee break
10:40 - 11:40	Parallel sessions (Session 1 - 4) - G4 rooms
11:50 - 12:10	Awarding Prizes and Closing Remarks - Meeting Hall 1
12:30 - 14:00	The luncheon will be held at Nha Trang Palace Hotel - 09 Yersin Street, Loc Tho Ward, Nha Trang. Ballroom 4, 2nd floor.

Session Chair: Dr. Huu Thuy Ho

Prof. Dr Hjh. Zuraeda Ibrahim

Assoc. Prof. Dr. Norfaiezah Binti Sawandi

10:40 - 10:55

Factors Impacting Accounting Information Systems in the Current Digital Age - Case Study in Vietnam

Authors: Thong Quoc Vu (HCM Open University), Loc Thanh Truong (HCMC University of Economics and Finance)

Discussant: Dinh Thi Thu Ha (Thai Binh Duong University)

10:55 - 11:10

Transition VQSC 11nto ISQM 1 - Advantages And Challenges: Vietnam Case Study

Authors: Tran Khanh Lam (Vietnam Association Certified Public

Accountans),Tuan Nguyen (Nha Trang University)

Discussant: Thong Quoc Vu (HCM Open University)

11:10 - 11:25

The moderate role of the Legal Framework on the relationship between Managers’ perception, Accountants’ perception, and the

implementation of Corporate Social Responsibility Accounting in Vietnamese enterprises

Authors: Nguyen Thi Thu Hang, Nguyen Vu Quynh Chi, Dao Huong Giang, Ngo Thi Ngoc Mai, Bui Bich Phuong, Tran Thi Minh Phuong (Foreign Trade University)

Discussant: Tuan Nguyen (Nha Trang University)

11:25 - 11:40

The Relationship Between Corporate Governance And Conservatism Of Accounting In Vietnam

Authors: Dinh Thi Thu Ha (Thai Binh Duong University), Hoang Thi Phuong Anh (University of Economics HCMC), Vu Minh Ha (Thai Binh Duong University)

Discussant: Nguyen Thi Thu Hang (Foreign Trade University)

Session Chair. Dr. Huu Manh Nguyen

Dr. Chau Duong

10:40 - 10:55

Management Impression and Bank’s Performance with NLP for Chairman’s Statement

Authors: Tam Phan Huy (University of Economics and Law, VNU-HCM), Phong Nguyen Anh (University of Economics and Law, VNU-HCM), Cuong Nguyen Thanh (Nha Trang University)

Discussant: Dinh Thi Thu Hien (Ho Chi Minh Open University)

10:55 - 11:10

Factors influence Electronic Tax compliance of northern Vietnam Small and Medium Enterprises: Overview and build a research model

Authors: Le Thi Thanh Ha, Nguyen Thi Huong Giang, Nguyen Kim Yen, Nguyen Khanh Linh, Dinh The Hung (National Economics University, Ha Noi)

Discussant: Tam Phan Huy (University of Economics and Law, VNU-HCM)

11:10 - 11:25

Foreign versus local institutional ownership and stock price comovement: Evidence from an emerging market

Authors: Thi Bao Ngoc Nguyen (Nha Trang University), Dun-Yao Ke (National Sun Yat-sen University) , Kai-Chien Chen (National Cheng Kung University), Pi- Yun Yang (National Kaohsiung University of Science and Technology)

Discussant: Le Thi Thanh Ha (National Economics University, Ha Noi)

11:25 - 11:40

Impact Of The Sars_Cov-2 On Market Returns And Liquidity Of Vietnamese Insurance And Finance Listed Companies

Authors: Dinh Thi Thu Hien (Ho Chi Minh Open University), Dinh Thi Thu Ha (Thai Binh Duong University), Hoang Thi Phuong Anh (University of Economics Ho Chi Minh City)

Discussant: Thi Bao Ngoc Nguyen (Nha Trang University)

Session Chair. Dr. Vuong Vinh Hiep

Prof. Martin Kreeb

10:40 - 10:55

A Green Relationship Conceptual Model: Exploring the Interplay of CSR, Satisfaction, Brand Equity, and Purchase Intentions

Authors: Giang Hai Ha (Duy Tan University), Anh Van Nguyen (Da Lat University), Hai Thanh Võ (Duy Tan University), Anh Minh Thi Pham (National Economics University), Hai Phan Thanh (Duy Tan University), Diep Ngoc Nguyen (National Economics University and Institute of Theoretical and Applied Research, Duy Tan University)

Discussant: Ho Dinh Phi (University of Phan Thiet)

10:55 - 11:10

Agricultural Tourism and Destination Switching Intention: A Case Study in the Mekong Delta, Vietnam

Authors: Ho Dinh Phi (University of Phan Thiet), Nam Mai Van (Can Tho University), Anh Dao Thi Kim (University of Phan Thiet), Minh Nguyen Le Uyen (University of Phan Thiet)

Discussant: Anh Van Nguyen (Dalat University)

11:10 - 11:25

Research On The Relationship Between Destination Image, Perceived Value And Loyalty, Switch Intention Of Vietnam’s Island Sea Tourism: A Case Study In Phan Thiet, Binh Thuan, Vietnam

Authors: Thuong Vo Khac (Phan Thiet University), Hien Nguyen Thi Thu (Hanoi University of Science and Technology), Bich Dinh Nguyet (Van Hien University), Chi Vu Thi Diem (Phan Thiet University), Ho Dinh Phi (Phan Thiet University)

Discussant: Giang Hai Ha (Duy Tan University)

Session Chair. Dr. Nguyen Huu Khoi

Mag. MBA. Bernhard Sams

10:40 - 10:55

Impact of Consumer - Celebrity Match on the Brand Loyalty

Authors: Duong Bao Trung (HCMC University of Economic and Finance), Nguyen Thi Thanh Tra (HCMC Foreign Language - Information Technology), Nguyen Van Anh (Dalat University)

Discussant: Diep Nguyen Ngoc (Duy Tan University)

10:55 - 11:10

Factors effect on tourist experience in homestays - The case of Dalat city, Lam Dong province, Viet Nam

Authors: Nguyen Thi Thanh Ngan (Dalat University), Mai Thi Kieu Lan (Dalat University), Vo Minh Phuong (Dalat University), Duong Huy (Dalat University)

Discussant: Duong Bao Trung (HCMC University of Economic and Finance)

11:10 - 11:25

Impacts of Advertising Spending on Brand Loyalty: A Case of FPT Shop Retail Chain in Hanoi, Vietnam

Authors: Diep Nguyen Ngoc (Duy Tan University), Anh Doan Hai (Hanoi Univesity of Science and Technology), Hai Phan Thanh (Duy Tan University)

Discussant: Nguyen Thi Thanh Ngan (Dalat University)