TDTU Faculty of Accounting’s Journal Club – September 2025

On September 15, 2025, the Faculty of Accounting – Ton Duc Thang University (TDTU) organized a Journal Club session featuring a presentation by Prof. Wei Min-Lu, Chinese Culture University a distinguished scholar from Taiwan with numerous publications in leading international journals in the fields of accounting, economics, and strategic management.

At the beginning of the session, Prof. Wei Min-Lu provided an overview of his academic background and main research areas, which include:

• Firm efficiency and productivity;
• Corporate Social Responsibility and ESG (Environmental, Social, and Governance);
• Strategic management in multinational enterprises;
• Application of advanced analytical techniques such as DEA (Data Envelopment Analysis), SFA (Stochastic Frontier Analysis), and modern econometric models.

Research Presentation: “The Moderating Effect of Multinationality on Environmental, Social, and Governance and Efficiency: A Strategic Analysis of Multinational Enterprises”

In the main presentation, Prof. Wei Min-Lu introduced his research paper titled “The Moderating Effect of Multinationality on Environmental, Social, and Governance and Efficiency: A Strategic Analysis of Multinational Enterprises”, which has been published in a reputable international journal.

The presentation was clearly structured and highly academic, covering the following key points:

1. Motivation of the study: Highlighted the research background and identified a gap in understanding the relationship between ESG and firm performance, particularly in the context of multinationality.
2. Objectives: Clarified the moderating role of multinationality in the relationship between ESG and firm efficiency.
3. Research model and hypotheses: Developed based on strategic management and ESG theories.
4. Methods: Employed DEA to measure firm efficiency using quantitative data from multinational enterprises.
5. Results: Findings indicated that ESG positively influences firm efficiency, and that a higher degree of multinationality strengthens this relationship.
6. Conclusions: The study provides both theoretical and practical contributions to the development of sustainable business strategies.
7. Limitations and future research: The speaker also discussed the study’s limitations and suggested future research directions, especially in the context of emerging economies.

Following the presentation, a lively discussion took place among faculty members of the Accounting Department.

The Journal Club session not only offered valuable academic insights but also created an opportunity for professional exchange and learning from leading experts. Through Prof. Wei Min-Lu’s sharing, the faculty members gained additional knowledge to further their own research journeys.

Below are some photos from the Journal Club session: