ASEAN (The Association of SouthEast Asian Nations) demand on energy is depending on economic growth of each country, resources, and political and regulations of each country. This study aims to investigate the role of international trade, financial development, foreign direct investment (FDI) on the consumption of renewable energy (RE) in ASEAN countries of the world. The fi ndings explore that positive nexus among the international trade, real output, financial development, foreign direct investment and consumption of RE. Last but not least, this paper will propose several recommendations and policy suggestion for ASEAN countries to manage and encourage better renewable energy projects in the region. One of its original value is that, in the globalization and integration era, environment pollution will affect all ASEAN countries and in the region, so these nations need to link together to implement renewable projects for environment protection and for further generation.

Effect of Debt Structure on Earnings Quality of Energy Businesses in Vietnam

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange. Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors. Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods. Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board. Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance. Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally.

This study aims to examine the factors influencing managers' behavior in using managerial accounting data in Vietnamese firms based on the Theory of Reasoned Action (TRA), The Uncertainty Theory (TUT), and Technology Acceptance Model (TAM). The initial research model includes four groups of factors: "Perceived Usefulness - U", "Perceived Ease of Use - E", "Perceived Convenience - C”, and "Workplace effects - W". A structured questionnaire is used to collect research data from 143 business managers who are directors, chief accountants, and segment managers. The observed variables of groups C and E have been combined to form a new group named "Perceived Convenience and Ease of Use - CE". The research results show that all 3 groups of factors affect the behavior of managers in using managerial accounting data, including "Perception of usefulness - U", "Perceived convenience and ease of use - CE" and "Workplace effects - W". In this case, U has the greatest influence (regression coefficient is 0.560), followed by W (0.310) and CE (0.158). The research model explains 39.7% of managers' behavior in using managerial accounting data. The research findings serve as the foundation for recommendations to promote the role of managerial accounting data in the decision-making process of enterprise managers.