Journal Club – November 2025 in Faculty of Accounting, TDTU

At 10:00 a.m. on November 3, 2025, the Faculty of Accounting, Ton Duc Thang University (TDTU) successfully held its Journal Club session at room B007, featuring a presentation by Professor Wei Min-Lu, a distinguished scholar from Chinese Culture University. Professor Wei Min-Lu has published numerous studies in leading international journals in the fields of accounting, economics, and strategic management.

At the beginning of the session, Prof. Wei Min-Lu shared insights from his recently published paper titled “Balancing Efficiency and Culture: How Individualism Shapes the Environmental, Social, and Governance–Performance Nexus in Industrial Manufacturing Multinational Enterprises”, which appeared in the journal Business Strategy and the Environment.

The presentation was well-structured and academically engaging, covering the following key contents:

1. Motivation of the Study: The professor discussed the research background and identified the gap in examining the relationship between ESG and firm performance, especially regarding the influence of national cultural factors.
2. Objectives: The study aims to clarify the moderating role of culture (Individualism) in the relationship between ESG and corporate performance.
3. Methods: The research employed two advanced analytical methods — Data Envelopment Analysis (DEA) and Hierarchical Regression — to measure efficiency and test the proposed model.
4. Results: Findings indicate that ESG positively affects firm performance, and that national cultural characteristics have a moderating effect in the opposite direction of this relationship.
5. Conclusions: The study provides both theoretical and practical contributions to strategic planning for sustainable development in multinational enterprises.
6. Limitations and Future Research: The presenter also highlighted the study’s limitations and proposed directions for future research, particularly in the context of emerging economies.

In addition, PhD Candidate Ci Yue Kweh gave a concise yet informative demonstration on how to apply Hierarchical Regression analysis using sample data, which helped attendees better understand the practical process of implementing and validating the model.

Following the presentation, a lively discussion session took place with active participation from lecturers of the Faculty of Accounting. The discussion covered topics such as methodological challenges, the applicability of DEA–Hierarchical Regression models, and the potential for applying ESG-related research to Vietnamese enterprises.

The Journal Club session not only provided valuable academic insights but also served as a meaningful platform for scholarly exchange and learning from international experts. The insights shared by Prof. Wei Min-Lu inspired faculty members to further pursue their research endeavors and enhance their academic development.

Below are some photos from the Journal Club session: