Purpose: One of the major negative effects of the Coronavirus outbreak worldwide has been reduced investment in green energy projects and energy efficiency. The main purpose of this paper is to study the role of green bond proposed by the World Bank in 2008, as a reliable instrument to enhance the capital flow in energy efficiency financing and to develop green energy resources during and post the current challenging global time.Design/methodology/approach: We model energy efficiency for 37 members of OECD through a panel data framework and quarterly data over 2007Q1–2020Q4.Findings: The major results reveal the positive impacts of issued green bonds and regulatory quality index on energy efficiency, while any increase in inflation rate and urbanization decelerates the progress of raising energy efficiency.Practical implications: As highlighted concluding remarks and policy implications, it can be expressed that the tool of green bond is a potential policy to drive-up energy efficiency financing and enhancing environmental quality during and post-COVID period. It is recommended to follow green bond policy with an efficient regulation framework and urbanization saving energy planning.Originality/value: To the best of the authors' knowledge, although a few scholars have investigated the impacts of COVID-19 on green financing or examined the energy efficiency financing, the matter of modeling energy efficiency–green bond relationship has not been addressed by any academic study. The contributions of this paper to the existing literature are: (1) it is the first academic study to discover the relationship between energy efficiency and green bond in OECD countries, (2) since our empirical part provides estimation results based on quarterly data covering the year of 2019 and 2020, it may offer some new policy implications to enhance energy efficiency financing in and post-COVID period, (3) furthermore, we consider energy efficiency indicator (mix of industrial, residential, services and transport energy efficiency) as the dependent variable instead of using the simple energy intensity variable as a proxy for energy efficiency.

Expansion of green bond markets as an appropriate way to lower environmental pollution is one of the most debatable issues among scholars. However, the expansion of this market is not a simple matter and depends on several factors. The main purpose of this study is to carry out a multi-dimensional analysis using the analytic hierarchy process (AHP) method to find and prioritize factors influencing the development of green bond markets. As a case, we do our analysis for Vietnam that, since the last years, has been trying to expand green bond market as an effective investment channel to finance low-carbon projects. The main findings revealed that legal infrastructure, official interest rate of green bonds, and economic stability are the most important factors directly affecting green bond market expansion. Therefore, economic and legal requirements should be addressed by policy makers. As major policy implications, we recommend an affordable price of green bonds and improvement of economic and financial stability to accelerate the development of green bond markets.

Based on a synthesis of foundational theories and previous studies, combined with a quantitative research method using the PLS-SEM model, the analysis of data from 106 valid survey samples reveals six factors with a positive and statistically significant influence on the adoption of Management Accounting (MA). These include commitment of owners/managers, enterprise size (ES), MA organisational costs, information technology, intensity of market competition, and legal regulations. Among these, the commitment of owners/managers factor has the strongest level of influence, reflecting the central role of leadership in orienting strategy and allocating resources for the MA system. Conversely, the accountant's qualification factor is not statistically significant in the model. Based on the analysis results, the study also proposes policy implications to promote the practical application of MA.

Management accounting (MA) in general and responsibility accounting (RA) in particular are tools used in the corporate governance process. The organization and application of these management tools are influenced by many factors. The article studies the factors affecting the organization of RA at Thang Long Tobacco Co. Ltd, a company operating in the field of manufacturing and trading tobacco products, including Introduction, Literature Review with the theoretical basis of RA and factors affecting the organization of RA in businesses, and Research material and method, Research results and discussions, and Conclusions. Research results show that the RA organization is most influenced by the cognitive factor of company administrators and least influenced by the factor of enterprise size.