Pham Thi, H., Phung Thi Quynh , T., Nguyen, A. H. and Phan, H. T. T. (2026) “Enhancing the Adaptability of Female-Led Business Households in the Mekong Delta Amidst the Transition to Vietnam’s New Private Economic Development Framework: A Multi-Dimensional Analysis of Policy Absorption, Digitalization, and Sustainable Accounting”, International Journal of Sustainable Business, Management and Accounting, 2(2), pp. 142–154. doi: 10.58723/ijsbma.v2i2.221.