https://jfm.edu.vn/index.php/jfme <p>The Journal of Finance - Marketing Research was established in 2010 with the following purposes:<em> (i) to meet the needs of information oriented to scientific research and training of the University; (ii) to become a forum for announcing the results of scientific and technological research works,&nbsp; scientific and technical achievements and advances in economic, business and management sciences at home and abroad at home and abroad; (iii) exchanging and disseminating experiences in managing and organizing domestic and international economic, business and management scientific activities of managers and scientists in the fields of economics, business administration, commerce, finance &ndash; banking, accounting &ndash; auditing,&nbsp; economic and tourism management.</em></p> <p>Accompanying to contribute to the development of the University of Finance - Marketing in training human resources, perfecting the organizational structure to ensure leanness, professionalism, modernity, and efficiency according to the advanced university model in the digital era and in the context of the industrial revolution 4.0 and realizing the importance of electronic scientific journals,&nbsp; The magazine has been making efforts to develop according to the consensus. The journal has <em>(1) successfully built and developed the online magazine software system; </em><em>(2) published and opened all articles and issues on the website system;&nbsp;</em><em>(3) received, monitored, and reviewed articles entirely through online magazine software;&nbsp;</em><em>(4) be granted the international identifier DOI 10.52932;&nbsp;</em><em>(5) Journals recognized by the State Council of Professors score 0.75 points for scientific articles. </em></p> <p>Articles published in the Journal are reviewed in a two-way and effective manner, always ensuring that the published articles meet quality standards and have high scientific content in the fields of Finance, Marketing, and other related fields. This is also a reliable source of materials for research,&nbsp; learning, and teaching.</p> <p>The Editorial Board cordially invites you to submit your papers to the Journal of Financial and Marketing Research. Please format your manuscript according to the journal's guidelines and submit it to the Editorial Board via email at jfm@ufm.edu.vn or through our website: <strong>https://jfm.edu.vn/index.php/jfm/submission</strong></p> Journal of Finance - Marketing Research en-US Journal of Finance - Marketing Research 3030-4296 https://jfm.edu.vn/index.php/jfme/article/view/847 As the influence of electronic word-of-mouth (eWOM) continues to grow in the digital marketplace, questions arise about its reliability and the extent to which it truly shapes consumer intention. This study seeks to investigate the critical role of eWOM in shaping brand image and driving purchase intention, with a particular focus on the dimensions of eWOM quality, quantity, and source credibility. The objective of this research is to provide a comprehensive understanding of how these eWOM factors influence brand image and purchase intention in an era dominated by online interactions. Utilizing data from 268 Vietnamese consumers, this study employs Structural Equation Modeling (SEM) and SmartPLS software to assess the relationships between the variables. The findings reveal that all three eWOM dimensions - quality, quantity, and source credibility - exert a significant positive influence on brand image, which in turn strongly affects purchase intention. Notably, eWOM quantity and source credibility were found to have a more substantial impact on brand image than eWOM quality. These results underscore the urgency for businesses to strategically manage online reviews and ensure the credibility of review sources to enhance brand perception and foster higher purchase intentions. The study provides insights for marketers and brand managers seeking to optimize their eWOM strategies in the competitive digital marketplace. PhD. Anh Tho To Pro.Associate Kim Quoc Trung Nguyen Copyright (c) 2025 Journal of Finance - Marketing Research 2025-03-25 2025-03-25 1 14 10.52932/jfm.v3i1e.648 https://jfm.edu.vn/index.php/jfme/article/view/887 This study investigates the factors influencing students' decisions to adopt ChatGPT – AI technology in Vinh Long province amid the growing role of AI in education. Data were collected from 250 college and university students using a structured survey and convenience sampling method. The research employs quantitative methods, utilizing Cronbach's Alpha reliability testing, exploratory factor analysis (EFA), and linear regression analysis. The results highlight four key factors significantly impacting students' adoption decisions. Perceived Ease of Use emerged as the most influential factor, followed by Performance Expectancy, Technological Innovativeness, and Social Influence. This study's main contribution is its focus on a distinct yet under-researched demographic – students in Vinh Long province. It offers new insights into their perceptions and intentions toward AI adoption in learning. The research also extends the existing literature by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model in an educational AI context. Practically, the findings provide recommendations for academic institutions, policymakers, and technology developers to improve AI-integrated learning tools that align with student needs. MA. Thi Thao Trang Huynh MA. Thi Thao Nguyen Huynh PhD. Le Kieu Oanh Dao Copyright (c) 2025 Journal of Finance - Marketing Research 2025-03-25 2025-03-25 15 30 10.52932/jfm.v3i1e.645 https://jfm.edu.vn/index.php/jfme/article/view/888 This paper examines the effect of green brand image on green brand equity through green consumer satisfaction. Based on survey data collected from 323 consumers of organic food products in Ho Chi Minh City, this research adopts a mixed-method approach, combining both qualitative and quantitative methods. Smart-PLS software was used to analyze the data. The results show a positive direct effect of green brand image on green brand equity, as well as a mediating effect of green consumer satisfaction on the relationship between green brand image and green brand equity for organic food products. Additionally, the results indicate that there are no significant differences in the relationship in the research model based on gender. However, there are differences based on occupation, and partial differences exist in all relationships based on age, residence location, and salary. Based on these results, several research implications are suggested for organic food businesses, state agencies, and consumers to enhance green brand equity for organic food products and encourage consumers to increase their consumption of organic food. PhD. Xuan Dao Mai Minh Man Trinh Thien Nhi Ngo Gia Phung La Yen Tam Le Phuong Thuy Nguyen Copyright (c) 2025 2025-03-25 2025-03-25 31 45 10.52932/jfm.v3i1e.698 https://jfm.edu.vn/index.php/jfme/article/view/889 This study evaluates the impact of corporate social responsibility on brand equity at private universities in Vietnam. A partial least squares structural equation modeling approach was utilized in the study to analyze 640 survey responses. Results show that perceived corporate social responsibility has a direct impact on brand equity, brand reputation, and brand trust. Brand reputation and brand trust also have a direct impact on brand equity. In addition, brand reputation and brand trust play an intermedia mediating role in the relationship between perceived corporate social responsibility and brand equity. The study's findings also imply management implications for managers in higher education about their branding tactics, including increasing corporate social responsibility activities to increase brand equity, brand reputation, and brand trust, encouraging corporate social responsibility initiatives in order to instill a sense of respect for the institution, a sense of quality service, and a belief in their promises, enhancing university reputation and trust by utilizing social media and media platforms to disseminate messages and outcomes of corporate social responsibility initiatives, in addition to putting them into practice. PhD. Minh Tu Tran MA. Dang Xuan Hoa Lam Copyright (c) 2025 2025-03-25 2025-03-25 46 59 10.52932/jfm.v3i1e.686 https://jfm.edu.vn/index.php/jfme/article/view/890 This paper aims to assess the factors affecting taxpayer satisfaction with e-tax filing services in the export-import and logistics industries. It employs a mixed-analytical approach combining Multiple Linear Regression (MLR) and Artificial Neural Networks (ANN) to capture both linear and nonlinear relationships between predictors and the dependent variable, thereby improving prediction accuracy. The results indicate that combining MLR and ANN provides a more precise measure of the relative influence of each predictor on taxpayer satisfaction. The research identifies key factors influencing e-taxpayer satisfaction, including Accessibility, Appearance, Safety, Effectiveness, and Interactivity. These factors are categorized into two groups: high-impact (Appearance, Accessibility, Safety) and low-impact (Interactivity, Effectiveness). The findings have significant theoretical and managerial implications, suggesting that tax authorities should design user-friendly interfaces for their electronic platforms and prioritize security to enhance taxpayer satisfaction. This study's innovative use of ANN combined with MLR provides new insights compared to prior research. PhD. Quang Huy Le MA. Thanh Nam Nguyen Copyright (c) 2025 2025-03-25 2025-03-25 60 76 10.52932/jfm.v3i1e.672 https://jfm.edu.vn/index.php/jfme/article/view/894 This study was conducted to investigate the effect of Augmented Reality marketing on customer engagement through customer experience and brand love. A 371 valid sample was used in this study from customers in Ho Chi Minh City from 18 to 30 years old through Google Forms. For the multivariate regression test, it is found that entertainment and aesthetic experience exert a positive impact on customer experience, customer experience positively impacts brand love, and brand love has a positive influence on customer engagement. The findings of this study have provided a fresh perspective on AR marketing in a developing country like Vietnam, assisting managers in their efforts to promote customer engagement. Moreover, this study suggests several new and innovative applications of AR in marketing as well. MA. Nguyen Anh Quan Phan Pro.Associate Cuu Long Hoang MA. Van Duc Nguyen Copyright (c) 2025 2025-03-25 2025-03-25 77 90 10.52932/jfm.v3i1e.723 https://jfm.edu.vn/index.php/jfme/article/view/895 Purpose – The objectives of the study are to determine factors affecting the applications of strategic management accounting (SMA) techniques and the operational performance of Vietnamese enterprises. Design/methodology/approach - Using a mixed research method (qualitative research combined with quantitative research), with survey data from 262 medium and large non-financial enterprises in Vietnam. Data analysis and processing were performed using Smart-PLS software. Findings - Research results show that the factors including the competitive level of the environment, unstable level of the environment, ownership structure, business strategy, market orientation, organizational structure, and information technology have a positive on the application of SMA techniques, to the performance of Vietnamese enterprises. Originality/value - The application of SMA techniques has a positive impact on performance in Vietnamese enterprises. From the findings, the management policies are proposed to promote the application of strategic management accounting to increase sustainable performance in Vietnamese enterprises in the current period. PhD. Thi Phuong Lan Tran PhD. Hoang Ngoc Khue Duong PhD. Hong Van Tran PhD. Xuan Thach Ha Copyright (c) 2025 2025-03-25 2025-03-25 91 104 10.52932/jfm.v3i1e.573 https://jfm.edu.vn/index.php/jfme/article/view/896 This article presents a model of economic growth that considers the effects of generalized power-law fading memory. To consider the memory effects in macroeconomic models, we propose a class of fractional differential equations involving a Caputo-type fractional derivative with respect to another function (or -Caputo derivative). For this purpose, the objective of this paper is to obtain the unique solution of the proposed -Caputo fractional differential equation. Behaviors of Mittag-Leffler’s functions, which characterize the growth behaviors of the solution are described. To evaluate the solution, we will compute the Mittag-Leffler functions by Matlab code. As a result, we obtain the solutions in explicit form. This work also provides a comparative analysis of solutions of our model and model without memory effect. To the best of our knowledge, the Harrod-Domar fractional differential equation with Caputo-type fractional derivative has not yet been investigated. Hence the result obtained from our study is essentially new. Moreover, this approach allows for greater flexibility in modeling economic behavior, making it possible to account for non-instantaneous effects and the cumulative impact of previous decisions. MA. Dinh Phung Tran MA. Van Phong Nguyen Copyright (c) 2025 2025-03-25 2025-03-25 105 114 10.52932/jfm.v3i1e.670 https://jfm.edu.vn/index.php/jfme/article/view/897 This research aims to assess the growth of industries and determine the contribution of industries to Long An province's economic growth with data collected from 2010-2023. By statistical analysis, comparison and cluster, the research results show that the industry plays an increasingly important role in the province's economic growth; specifically, food production and processing always play a major role in the group of secondary industries. The tertiary industry sector has grown well and has always played an important role in promoting the province's economic development in the current and upcoming trends including: Rubber and plastic products manufacturing; leather and related products manufacturing; chemical and chemical product manufacturing; manufacturing machinery and equipment; paper and paper products manufacturing; clothing production; wood processing and production of wood, bamboo, rattan products; straw and stubble products manufacturing. From the research results, the article suggests policy recommendations focusing on the development of industrial products with good growth and contribution; the product group is making a good contribution but growing slowly. MA. Cong Dinh Le MA. Minh Tien Pham Pro.Associate The Nguyen Huynh Copyright (c) 2025 2025-03-25 2025-03-25 115 129 10.52932/jfm.v3i1e.669 https://jfm.edu.vn/index.php/jfme/article/view/898 Accounting conservatism reduces information imbalances in the accounting information system between people within the unit and information users outside the unit, reducing the ability to manage key custom reporting accounts (LaFond & Watts, 2008) and is a key determinant of financial reporting quality (DeFond & Zhang, 2014). Meanwhile, globalization and the internationalization of capital markets require very high transparency, timely response to financial reports, and the quality of main financial reports. Therefore, this study was conducted to provide an overview of prudential accounting in terms of definition, classification of prudential accounting, measurement methods, and important factors affecting prudential accounting. The results of this study have provided the most general theoretical foundation for prudential accounting, which is the basis for future research on this issue and at the same time provides a theoretical foundation to support readers gaining a comprehensive view of prudential accounting as well as its role in financial reporting quality to build appropriate research directions in the future. PhD. Nhat Phuong Diem Ngo Copyright (c) 2025 2025-03-25 2025-03-25 130 142 10.52932/jfm.v3i1e.613