Le Cam Thi Vu

Biography

Vu gained a Bachelors (Honour) from Newcastle University and Master degree from Anglia Ruskin University. She is also a part-qualified accountant (ACCA). Before pursing her thesis in Keele, she worked as a lecturer in Vietnam, teaching Academic English and Accounting modules.

Research and scholarship

Research Project

The credibility of sustainability reports prepared by subsidiaries operating in Vietnam

Sustainability accounting is initiated from financial accounting, concerning the disclosure of non-financial information of a company. As definition, a sustainability report presents the company’s impact as well as its attempt to improve economic, environmental and social effectiveness and efficiency. Even though such information is voluntary, management is increasingly adopting sustainability accounting in their system, consequently conducting a corporate responsibility report as part of their annual comprehensive corporate report.

As required by the IFRS and IAS, a corporation must disclose all performance information regarding its subsidiaries’ performance in the previous reporting period. This information generally involves purely financial figures. Given many subsidiaries operating in the third world countries where strict rule and regulation is yet to be in place; many organisations have implemented out-of-date technology, which is legally unaccepted in the main country, in third world countries. Such technology has created significantly negative impact on these countries' environment. Notwithstanding, such information is normally withdrawn from the main annual report of the parent companies.

My proposed research centralises on the concept of Sustainability Accounting and Accountability as well as its implementation in developing countries, with the empirical
study of Sustainability Reporting in Vietnam. The purpose of my study is to contribute to the literature one summative assessment regarding how to improve transparency,
accountability and practicality of a company’s report, as a result this improvement is hoped to effectively enhance company’s reporting and deliver useful information for
stakeholder.

My proposed research centralises on the concept of Sustainability Accounting and Accountability as well as its implementation in developing countries, with the empirical
study of Sustainability Reporting in Vietnam. The purpose of my study is to contribute to the literature one summative assessment regarding how to improve transparency,
accountability and practicality of a company’s report, as a result this improvement is hoped to effectively enhance company’s reporting and deliver useful information for stakeholder.

My proposed research centralises on the concept of Sustainability Accounting and Accountability as well as its implementation in developing countries, with the empirical study of Sustainability Reporting in Vietnam. The purpose of my study is to contribute to the literature one summative assessment regarding how to improve transparency, accountability and practicality of a company’s report, as a result this improvement is hoped to effectively enhance company’s reporting and deliver useful information for stakeholders.

Supervisor: Professor Istemi Demirag