This article investigates the concepts and issues of social enterprise, social entrepreneurship, their sustainability and strategic dimension. Regarding the current two contradictory forms of entrepreneurship (commercial and social entrepreneurship) in terms of their nature, motivation, purpose...

The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination with quantitative data analysis through...

In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence...

This paper discusses sustainable development issues in the higher education sector from the value chain perspective. An adapted value chain is proposed for developing countries that would reflect the specific context of the higher education sector of Poland and Vietnam. Secondary data were...