Search

Search Results

• A Review on Digital Transformation in the Management of Agricultural Cooperatives: Theoretical Foundations and Policy Implications

  Nguyen Xuan Hoa, Le Thanh Ha, Nguyen Thi Thanh Phuong, Nguyen Trong Tuynh, Nguyen Ngoc Diep Linh, Do Tuan Minh

  Received: Jun 07, 2025 / Accepted: Jan 23, 2026 / Published: Mar 31, 2026

   Abstract PDF

  Digital transformation in the management of agricultural cooperatives has emerged as a strategic solution to enhance operational efficiency, transparency, and competitiveness in the era of agriculture 4.0. This paper develops an analytical framework grounded in established theories, including the technology - organization - environment framework, to identify the key factors influencing digital transformation. These include the technological infrastructure, enabling institutional frameworks, human resource capacity, market-driven imperatives, and organizational digital readiness. Based on this framework, the study proposes a five-stage digital transformation roadmap, ranging from basic data digitization to the integration of intelligent management. The findings suggest that small-scale cooperatives should start with low-cost technologies such as Excel and basic accounting software; mid-sized cooperatives can adopt e-commerce platforms and product traceability systems; and leading cooperatives may incorporate advanced technologies such as artificial intelligence and blockchain. Some policy implications are proposed to improve the digital transformation process in cooperative management.

• An Application of Image Processing in Optical Mark Recognition

  Tran Vu Ha, Nguyen Thi Thu

  Received: Apr 23, 2020 / Published: Dec 31, 2020

   Abstract PDF

  The Optical Mark Recognition (OMR) is very popular with universities for the reading of multiple-choice questions. In this article, we presented a software system for processing surveys at the Vietnam National University of Agriculture based on digital image processing. This software was built using MATLAB and easy to use. The surveys were digitized using a scanner and sent to the software tool. In this study, we tested more than 170 surveys of nine different types. The software tool correctly detected all the valid answers. It was also able to detect all questions with no or multiple marks.

• Factors Affecting the Capacity of Accounting Software in Controlling Frauds and Errors in Small and Medium Enterprises (Smes): A Case Study of SMEs in Hanoi, Vietnam

  Ngo Thi Thu Hang, Vu Thi Hai, Tran Quang Trung, Vu Manh Chien, Nguyen Thi Hong Nga

  Received: Jun 13, 2020 / Published: Mar 05, 2021

   Abstract PDF

  Financial accounting information has impacted the operation of enterprises, especially SMEs. With the development of technology, digital accounting applications are playing an increasingly important role in minimizing mistakes, and ensuring the accuracy and timeliness of accounting information. Using multiple discriminant analyses, this study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the  accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors. In addition, smart applications of the accounting software positively contributed to the elimination of frauds in enterprises. Based on these results, recommendations are drawn for SMEs, such as investing more in smart applications of accounting software, as well as updating knowledge about accounting for management, in order to get more advantages from accounting software applications for their business in the long term.