Public Universities In Vietnam Research Articles

The Relationship Between Financial Analysis and Business Performance at Public Universities in Vietnam

Purpose: This article aims to clarify the relationship between financial analysis and business performance at public universities in Vietnam. In addition, the influence of financial analysis on operational results. Theoretical framework: In the context of increasing financial autonomy in public universities in Vietnam, the issue of financial analysis aims to provide information for managers to plan, organize, control, and make decisions. Financial information must be reliable, transparent, and accountably defined. Most universities in Vietnam are not actively engaged in financial analysis activities, and there are significant research gaps globally. Method/design/approach: The research sample, collected online, consisted of 425 respondents in managerial positions (including accounting, auditing, financial, vice principal, and principal positions) in public universities. Sampling took place over a 3-month period from September 2022 to December 2023. Using quantitative research and the PLS-SEM structural equation modeling in SPSS 20 and AMOS 20 software. Results and conclusion: The study identified two factors with the strongest influence on financial analysis in public universities in Vietnam: (i) the analysis data base (AD); and (ii) the analysis content (CA) and influence of financial analysis on operational results. The research provided in-depth insights and critical discussions and evaluations in financial analysis at public universities in Vietnam, recommending the adoption of public accounting standards for financial reporting developed by the International Public Sector Accounting Standards Board (IPSASB) or the use of EVA indicators (net operating profit after tax minus cost of capital) in financial analysis activities. Research implications: This research uses the contents of financial analysis and operational results based on prior studies in the realm of the public and universities. Within the context of the digital transformation of the entire society and improving the quality of education, these variables are useful solutions for universities. Originality/value: This study uses a new research methodology to analyze and measure the relationship between financial analysis and business performance at public universities in Vietnam. The paper's primary contribution is findings that benefit the public universities in Vietnam in the improvement of their training quality and business performance.

Competence Assessment of Team of Specialists under the Organization and Personnel Department at Public Universities in Vietnam

A study was conducted to identify the components of competency in general that are considered important in improving the work efficiency of team of specialists under the organization and personnel department at public universities in Vietnam. Data have been collected through a management questionnaire to team of specialists under the organization and personnel department (n = 106) managerial staff (n = 50), and lecturers and other specialists (n = 245). Analysis of deductive content and statistics of technical description are used for qualitative and quantitative analysis of data, respectively. The results show that there are five important components of competency of specialists under the organization and personnel department that need to be formed, including professional quality, professional competence, consulting competence, competence of planning and implementation organization, competence of self-improvement, and professional development. In addition, there are three groups of complementary competencies, including communication competence, foreign language competence, and information technology competence. The main objective of the article is to identify the components of competency in general that are considered important in improving the work efficiency of team of specialists under the organization and personnel department at public universities in Vietnam. The findings can be used by administrators at public universities as a basis for them to have specific strategies and solutions in the university’s team development to meet the requirements of higher educational renovation today.

Situation of lecturers’ income structure of financially autonomous public universities in Vietnam

Salary and income is always a matter of great significance to universities and to the lecturer themselves. Improving and raising the income of lecturers is important, but ensuring the satisfaction of lecturers' income is even more meaningful when motivating lecturers to work. In order to ensure that the teaching staff of universities are always stable and have high working efficiency, the Rectors of public universities need to pay special attention to the salary and income structure. Currently, public universities are gradually implementing the policy of autonomy and self-responsibility, including financial autonomy. This means that public universities must be proactive in generating revenue, mobilizing various sources, and ensuring a reasonable salary and income for faculty and staff. On the basis of finding out the feelings of 345 lecturers working at financially autonomous public universities in Vietnam, the article has reflected the current situation of income structure, satisfaction with the income structure of lecturers. Thereby, the article has mentioned some recommendations for public universities to improve the income structure for lecturers.

Faculties' Performance Appraisal at Financially Autonomous Universities in Vietnam

Performance appraisal is the process of evaluating employee contributions to the organization over a period of time. For public universities, faculties' performance appraisal is not a simple matter because this activity involves many other important human resource management tasks. Feedback from performance appraisal will help faculties see how well they are doing when compared to the standards set by the university. In order to have a good performance evaluation system, it also depends a lot on the application, testing and adjustment to suit the actual situation at each school. On the basis of a survey of 345 faculties currently working at financially autonomous public universities in Vietnam, the article focused on understanding and exploiting the faculties' feelings about their performance appraisal, which universities were applying. From there, the article pointed out appropriate recommendations to further improve the faculties' performance appraisal. Keywords: Performance appraisal, faculties, public universities, financial autonomy, Vietnam

Autonomy and responsibility

This article presents solutions aimed at enhancing financial management in autonomous and accountable public universities in Vietnam. The study highlights the significance of autonomy and accountability in financial management to promote sustainable development and improve the quality of education. The proposed solutions encompass various aspects, including improving budgeting and financial planning, strengthening revenue management, enhancing expenditure management and rational utilization, reinforcing accounting, auditing, and oversight processes, and enhancing internal expenditure regulations. The research aims to provide practical recommendations that can be implemented to enhance financial governance in Vietnamese public universities, ultimately contributing to their long-term success and the advancement of education in the country.

Solutions for Developing a Team of Specialized Organizers and Officials in Public Universities in Vietnam

Developing a team of specialized organizers and officials in public universities is a necessary requirement in Vietnam to improve the quality of the university education workforce in response to fundamental and comprehensive educational innovation requirements. Based on theoretical research and a survey of the current team, the article proposes six solutions for developing the team of specialized organizers and officials in public universities: 1) Organizing to raise awareness of the necessity of developing the team of specialized organizers and officials in public universities for managerial and leadership staff; 2) Improving the planning and development of the team of specialized organizers and officials in public universities according to a competency-based approach; 3) Perfecting the mechanism for recruitment and utilization of the team of specialized organizers and officials based on a competency-based approach; 4) Organizing training to enhance the capacity of the team of specialized organizers and officials to meet job position requirements; 5) Developing a standard set of criteria to evaluate the performance of specialized organizers and officials in public universities based on job position approach; 6) Establishing a motivational working environment to develop the capacity of the team of specialized organizers and officials in public universities.

The Rationale for Economic Migration in Selected Countries of Eurasia with Particular Reference to the Taxation of Individuals (Self-Employed and Non-Business) with Income Tax: An Overview Approach

AbstractThe analysis undertaken in this article is of the migration of natural persons, self-employed and not self-employed, for economic (including tax) reasons, which has been recorded among the citizens of Belarus, Ukraine, Poland, and Vietnam. Tax migration, which is a type of economic migration of individuals, including those engaged in business, is one of the forms of reaction to taxes and tax reforms introduced in a country and the shape of the system of tax preferences. This study aims to examine the conditions of income taxation of individuals in the countries studied (Poland, Belarus, Ukraine, and Vietnam). The shape of the tax system has been or could be a premise for the migration of individuals from Poland to other countries, as well as from the countries studied to Poland. The reason for choosing these countries for the analysis of this phenomenon was the well-established scholarly cooperation of the Polish authors with authors representing public universities in Vietnam, Ukraine, and Belarus, as well as the available statistical data confirming the fact that residents of these countries account for the largest number of permanent and temporary residence permits given in Poland. It was considered that a comparison of legal solutions to the income taxation of taxpayers in the indicated countries, given the significant level of migration to Poland, can lead to exciting conclusions due to the differences in their legal systems, economic development, and tax systems.

How do underlying aspects of public service motivation affect employee outcomes in public higher education institutions?

Public service motivation (PSM) has been the topic of many public administration and management studies since 1990. In Vietnam, 2016 marked the beginning of PSM research with a great deal of consideration of the impact of PSM on civil servants' job satisfaction, performance, and organizational commitment. However, no controlled studies have investigated PSM's impact on public employee outcomes, especially in the context of Vietnamese higher education institutions (HEIs). This study aims to examine how underlying aspects of public service motivation (Self-Sacrifice, Commitment to the Public Interest, Attraction to Public Policy Making, and Compassion) affect both positive and negative employee outcome factors, including Work Effort; Organizational Citizenship Behavior, Turnover Intention, and Work-related Stress. The results of structural equation modeling (SEM) point out that four PSM sub-constructs have varying effects on employee outcomes, as evidenced by the data from a random sample of three hundred and thirteen lecturers and administrators from Vietnamese public universities. In particular, three sub-constructs of PSM, namely self-sacrifice, dedication to the public interest, and attractiveness to public policymaking favorably influence employees' efforts in their duties; whereas compassion has a negligible influence on work efforts. Four aspects of PSM positively affect work effort and organizational citizenship behavior but adversely influence work-related stress and intention to leave the organization. This research demonstrates that a greater degree of PSM in all sub-constructs is favorably connected with public employees' organizational citizenship behavior. However, PSM negatively correlates with job stress although this is only supported by the sub-construct of selflessness. The findings of this research have proposed several significant recommendations for the approaches taken to human resource management within public universities in Vietnam.

The impact of brand image on public university links in the context of autonomy: A case study in Vietnam

This study aims to examine the impact of brand image on public university links in the context of autonomy in Vietnam. Using quantitative research methods through exploratory factor analysis (EFA) and Structural Equation Modeling (SEM), the survey data included 631 samples of managers, experts, and scientists at public universities divided by different disciplines. The results of the study showed that the brand image has both a direct and indirect impact on public university links in the context of autonomy through intermediate elements of trust and commitment in the relationship between universities. In addition, trust has also been shown to have a direct impact on commitment in the relationship between public universities in Vietnam in the context of autonomy. In the context of research in Vietnam, the findings of this study have shown both theoretical and practical contributions and will be an important basis for further research.

Autonomy in higher education in Vietnam

Currently, the education and training in Vietnam sector has had specific policies and actions in which to attach importance to the renewal of the management mechanism for universities in the direction that universities are more and more autonomous in their mission implementation, improve the quality of education. International experience shows that one of the solutions to improve the quality of public universities is to gradually increase autonomy for universities in the following areas: autonomy in program and education plan; autonomy in using finance and facilities; autonomy in recruitment, human resource management; autonomy in educational goals and quality. The paper presents the research on the model of autonomous public universities in Vietnam in the context of the implementation of the Education Law 2019.

Students' Perceived Well-Being and Online Preference: Evidence from Two Universities in Vietnam during COVID-19.

University education is still being impacted two years after the COVID-19 outbreak. We performed a rapid survey in February 2022 at two public universities in Vietnam to examine the effects of the pandemic on well-being and the factors that may associate with online class preference among university students as well as to investigate the need for support to improve resilience. A web-based survey included 1589 undergraduate students in total. Both quantitative and qualitative data analysis was carried out. Overall, approximately a quarter of respondents said that they perceived an influence on their health, 42.9% expressed stress, and more than 70% reported worrying about the future. In total, 61.9% of the respondents reported having satisfaction with online classes, while over half of them preferred a program of 50% online classes. Students who live in an urban area, are female, have had pre-COVID-19 campus life experience, have decreased income, and/or experience low online satisfaction and over-information may be in need of more support. The results show implications for universities to consider policies addressing well-being and post-pandemic online education. Providing support to university students to improve their resilience against the impact on their studying, campus life, health, and well-being should be prioritized during and post-pandemic.

Factors Affecting Student's Satisfaction with the Financial Management System of Public Universities in Vietnam

In the context of state budget cuts and increasingly fierce competition, the increase in student satisfaction with the financial management system is one of the revenue growth goals of the Vietnamese public university. This study aims to examine the factors affecting student satisfaction with the financial management system. The multiple regression model was applied to test the proposed hypotheses. Participating in the study were 200 students from universities in Hanoi. The study period is May 2022. The research results show that financial information equipment and process factors affect students' satisfaction with the financial management system with the highest regression coefficient (β = 0.366, sig =0.000); next is the accessibility to financial support services factor (β =0.220, sig =0.000) and the lowest is financial services support staff factor (β =0.161, sig =0.006). This result implies that public universities in Vietnam need to focus on developing financial staff to meet the increasingly demanding expectations of students.

Factors Affecting Student's Satisfaction with the Financial Management System of Public Universities in Vietnam

Factors Affecting Student's Satisfaction with the Financial Management System of Public Universities in Vietnam

The Policy Recommendations Improving Lecturers'working Motivation At Public Universities In Vietnam

The Policy Recommendations Improving Lecturers'working Motivation At Public Universities In Vietnam

Assessment of the Level of Accountability in the Context of the Development of Autonomy of Public Universities in Vietnam

The purpose of the study was the development of a methodological approach to assessing the subordination of the level of honor and autonomy of universities in Vietnam. Methodology: a survey aimed at assessing the level of perception of respondents about the need to carry out accountable activities and assessing the real level of accountability of the studied universities in Vietnam. The survey included 559 managers and 448 teachers from 5 public universities in Vietnam. Correlation analysis of statistical data processing to empirically assess the density and nature of the relationship between the level of perception of need and the actual level of accountability of Vietnamese universities. Main Findings: the Vietnamese universities under study are characterized by an average level of actual accountability, which does not contribute to the effective development of their autonomy in modern conditions. Given that the level of perception of the need for accountability by university personnel and its actual level of implementation have a direct subordinate relationship, it seems necessary to introduce effective mechanisms of accountability based on the motivation of personnel of higher education institutions in Vietnam. Applications of this Study: the results of this research study will be useful to the government authorities of Vietnam, as well as the administration of educational institutions for the development and practical implementation of an effective strategy for increasing the autonomy of institutions of the higher education system in Vietnam, as a factor in the optimal ratio of state and market mechanisms in achieving socio-economic progress. Novelty/Originality of this Study: The authors empirically determined the level of perception and actual accountability of universities in Vietnam, as well as quantitatively substantiated the qualitative parameters of their interaction in the process of developing the autonomy of higher educational institutions.

Paying 3P salaries for lecturers of public universities in Vietnam

Applying the 3P salary formula and evaluating job performance according to KPIs in salary payment is a popular tool in the world and in Vietnam applied by many organizations in paying employees. In order to attract talents and retain them, public higher education institutions in Vietnam need to consult and apply the 3P salary formula and evaluate job performance according to KPIs to pay lecturers. 3P salary is a remuneration model for employees based on a combination of salary payment according to 3 basic factors: job position, personal capacity and work results. KPI is a system of measuring and evaluating work performance expressed through numbers, ratios, and quantitative indicators, in order to reflect the performance of an organization, a functional department or an individual. From there, the organization can apply the 3P salary formula and evaluate job performance according to KPIs to pay salaries and bonuses in accordance with the job position and motivate employees in the organization.

Does government financial support decrease the inefficiency of public universities? A decomposition approach

This study contributes to the literature by considering for the first time the link between government financial support and the efficiency of public universities in Vietnam. Using the Färe-Primont index decomposition approach, the study shows that the decline in the aggregate efficiency of the universities was driven by a decline in technical efficiency and in residual mix efficiency. Our analysis further reveals that while an input-based government funding system is found to decrease scale efficiency, an increase in the investment ratio for academic and research activities promotes the aggregate, allocative efficiency of public universities.

Adopting the Hirschman\u2013Herfindahl Index to estimate the financial sustainability of Vietnamese public universities

Over several decades, the Vietnamese government has increasingly cut its investment in the public higher education system and has also introduced a cost-sharing mechanism. Under this scheme, Vietnamese public universities have been seeking other sources of revenue. Despite the bold emphasis on the need for revenue diversification in higher education in Vietnam, there is little empirical evidence of the status quo of Vietnamese public higher education finance. The purpose of this paper was to fill this research gap by using the Hirschman–Herfindahl Index to estimate the degree of financial diversity in 51 public universities in Vietnam between 2015 and 2017. Our findings revealed that all institutions in this study were unsustainable due to their weak financial diversity. Suggestions for policy makers and university leaders that may enhance financial sustainability include the adoption of performance-based financial allocations and the implementation of capacity-building programs for universities with regard to fund-raising and entrepreneurship skills.

FACTORS AFFECTING THE TUITION FEE POLICY OF PUBLIC HIGHER EDUCATION

The purpose of this study is to clarify the factors affecting the student's expected tuition fees in the context that most public universities in Vietnam are not financially self-sufficient, given the relatively limited state budget. That is why public universities are interested in the expected tuition fees of students so that they can change their policies accordingly in allocating available resources. Enhance its competitive position with universities with similar tuition fees. This competition contributes to improving the quality of the whole higher education system. The study identifies the factors affecting the tuition policies in public higher education through the quantitative research method by analyzing questionnaires collected from 250 students from 6 public universities in Vietnam. The results show that the factors affecting tuition fees of public higher education in Vietnam are: (1) Lecturers (L), (2) Curriculums (Cr), (3) Student skills (Ss), (4) Teaching methods (Tm), (5) Facilities (F), (6) Curriculums content (Cc), (7) Course structure (Cs). Based on research results, the study also proposes solutions to improve tuition policies to support learners at public universities in Vietnam.

THE IMPACT OF INCOME ON LECTURER ATTRACTION IN PUBLIC UNIVERSITIES IN VIETNAM TODAY

This article researches the income level of lecturers at public universities in Vietnam and identifies the impacts of income on lecturer attraction in public universities. The article uses public university lecturer income data based on 22 state audit reports in 2018. In addition, 369 questionnaires are also used to analyze barriers in attracting lecturers to public universities in Vietnam. The research results show that salaries make up a small part of the total income of lecturers. The additional income currently accounts for the largest proportion of the lecturer's total income and there is a clear disparity between universities. Bonuses for international scientific publications vary widely between universities. The higher the bonus level of the university, the higher the lecturer's income compared to other universities. Inequality in salary payments and additional income payments have created barriers making it difficult to attract lecturers to public universities in Vietnam. The phenomenon of internal brain drain (social mobility without migration) is increasingly popular and becoming a development trend in the future.