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
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Abstract:
Background of study: Vietnam’s Resolution 198/2025/QH15 and the mandatory abolition of the presumptive tax (thuế khoán) regime by 2026 are transforming millions of informal business households into a formalized, digitally-integrated segment of the private economy. Female-led business households (FBHs) in the ecologically fragile Mekong Delta face a distinctive combination of digital, gender-related, and climate-related constraints that has received limited scholarly attention.
Aims and scope of paper: This paper examines how FBHs in Cần Thơ and Cà Mau adapt to Vietnam’s new private economic development framework, focusing on policy absorptive capacity, digitalization (including the role of Artificial Intelligence), and the institutional bridge provided by the Vietnam Women’s Union.
Methods: A sequential explanatory mixed-methods design is used, comprising a structured survey of 300 female business owners across three growth-stage strata, followed by 24 in-depth interviews and focus groups with FBH owners, local officials, Vietnam Women’s Union representatives, and technology providers, complemented by four case studies. The analysis draws on the Policy-Actor-Context-Interaction (PACI) framework, Moser’s 5M framework, and the Technology-Organization-Environment (TOE) model.
Result: Policy adaptation is shaped by “Time Poverty,” limited access to formal credit, and uneven digital infrastructure, while the Vietnam Women’s Union functions as a trusted intermediary that improves technology adoption and formalization. Artificial Intelligence-enabled tools show potential to reduce compliance burdens, but adoption remains constrained by limited AI competence, data privacy concerns, and financial constraints.
Conclusion: The adaptability of Mekong Delta FBHs depends on a “Support Ecosystem” combining differentiated policy deadlines, minimalist AI-driven accounting platforms, reformed credit documentation, and continued Vietnam Women’s Union intermediation, so that the 2026 mandate becomes an opportunity for the economic empowerment of women entrepreneurs.
Keywords: Digital Transformation, Female-Led Business Households, Mekong Delta, Policy Absorptive Capacity, Sustainable Accounting
Copyright (c) 2026 Hanh Pham Thi, Trang Phung Thi Quynh, Anh Nguyen Hoang, Ha Phan Thi Thu
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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Clauß, T., Kraus, S., & Jones, P. (2021). Sustainability in family business: Mechanisms, technologies and business models for achieving economic prosperity, environmental quality and social equity. Technological Forecasting and Social Change, 176, 121450. https://doi.org/10.1016/j.techfore.2021.121450
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Hamedani, S. S., Gan, C., Razzaqi, H., Aslam, S., Li, N., & Hamedani, S. S. (2026). Transitioning Towards Circular Construction in China: Breaking Barriers and Unlocking Sustainable Growth. Indian Journal of Information Sources and Services, 16(2), 56–67. https://doi.org/10.51983/ijiss-2026.16.2.07
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Huyen, V. T., & Ly, N. K. (2024). Research on developing digital accounting in small and medium enterprises in Vietnam. International Journal of Management & Entrepreneurship Research, 6(11), 3737–3754. https://doi.org/10.51594/ijmer.v6i11.1714
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Kara, A., Zhou, H., & Zhou, Y. (2021). Achieving the United Nations’ sustainable development goals through financial inclusion: A systematic literature review of access to finance across the globe. International Review of Financial Analysis, 77, 101833. https://doi.org/10.1016/j.irfa.2021.101833
Kawuryan, R., Nurhasanah, S., Zunaidah, U., Hamdani, H., & Rahman, Md. M. (2025). Supporting Women-Led Microenterprises through SIUP Registration, Financial Training, and Flyer Design: A Community-Based Initiative in Samarinda. Global Sustainability and Community Engagement, 1(3), 131–140. https://doi.org/10.62568/gsce.v1i3.374
Kuteesa, K. N., Akpuokwe, C. U., & Udeh, C. A. (2024). Exploring global practices in providing small and medium enterprises access to sustainable finance solutions. World Journal of Advanced Science and Technology, 5(2), 35–51. https://doi.org/10.53346/wjast.2024.5.2.0034
Langevang, T., Hansen, M. W., & Rutashobya, L. (2018). Navigating institutional complexities. International Journal of Gender and Entrepreneurship, 10(3), 224–242. https://doi.org/10.1108/ijge-02-2018-0015
Mas-Montserrat, M., Colin, C., & Brys, B. (2024). The design of presumptive tax regimes in selected countries. In OECD taxation working papers. https://doi.org/10.1787/58b6103c-en
Matambo, M. (2026). Countering land fraud through digital conveyancing reforms: insights from Kenya’s Ardhisasa for Zimbabwe. Insights into Regional Development, 8(1), 189–201. https://doi.org/10.70132/b8353686595
Miller, M. A., Klapper, L., & Hess, J. (2019). Leveraging Digital Financial Solutions to Promote Formal Business Participation. In World Bank, Washington, DC eBooks. https://doi.org/10.1596/31654
Moser, C. O. N. (1993). Gender planning and development: Theory, practice and training. Routledge.
Musa, N., Labal, S., & Idris, H. I. (2025). The impact of sustainability reporting on financial performance of listed conglomerates in Nigeria. International Journal of Sustainable Business, Management and Accounting, 1(2), 89–96. https://doi.org/10.58723/ijsbma.v1i2.104
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Nguyen, V. T. (2025). RESOLUTION 68-NQ/TW – UNBLOCKING INSTITUTIONS FOR THE PRIVATE ECONOMY TO RISE IN THE NEW ERA. International Journal of Education and Social Science Research, 8(5), 361–368. https://doi.org/10.37500/ijessr.2025.8525
Nicoara-Popescu, D. (2026). Assessing the Interplay between Financial Trade-offs and ESG Practices in Small Restaurants. Journal of Tourism and Services, 17(32), 202–222. https://doi.org/10.29036/57eca570
Oñate-Bastida, B. A., Lemache-Norieg, D. G., Huera-Paltán, B. P., & Toledo-Castillo, N. del R. (2026). Cumplimiento tributario en el comercio digital: retos jurídicos y tecnológicos para emprendedores Ecuatorianos. Journal of Economic and Social Science Research, 6(1), 34–45. https://doi.org/10.55813/gaea/jessr/v6/n1/228
Prime Minister of Vietnam. (2017, June 30). Decision No. 939/QĐ-TTg approving the Scheme "Supporting Women's Entrepreneurship for the Period 2017–2025".
Risdianto, E., Avazovna, U. S., & Adlan, A. Z. H. (2026). The role of artificial intelligence in enhancing sustainable accounting and ESG reporting: A systematic literature review. International Journal of Sustainable Business, Management and Accounting, 2(1), 56–80. https://doi.org/10.58723/ijsbma.v2i1.170
Sahoo, D. R., & Teena, T. (2024). Role of Artificial Intelligence in case of Micro Enterprises and Tribal Entrepreneurships for Sustainable Economic Development. ICST Transactions on Scalable Information Systems. https://doi.org/10.4108/eetsis.4835
Salamovna, M. S. (2026). ENHANCING THE ROLE OF TAXATION IN REDUCING THE SHADOW ECONOMY [Data set]. In Zenodo (CERN European Organization for Nuclear Research). European Organization for Nuclear Research. https://doi.org/10.5281/zenodo.19101985
Song, G., Lê, T. N. A., & Nguyễn, T. K. D. (2023). Inclusion of Intersectionality and Gender Analysis in Social Policy Development in Vietnam. Vietnam Academy of Social Sciences s VSSR, 216(4), 3–20. https://doi.org/10.56794/vssr.4(216).3-20
State of Palestine. (2023). Demographic transitions as a potential catalyst for higher female labor force participation. The Palestinian National Population Conference Papers. https://mas.ps/cached_uploads/download/2023/07/10/women-2023-eng-1688979099.pdf
Tian, T., Yan, H., & Xu, Y. (2026). Evaluation of the operational efficiency and policy innovation of Chinese “happy farmhouse”: From the perspective of business entities. PLoS One, 21(1), e0339582. https://doi.org/10.1371/journal.pone.0339582
Topić, P. (2026). Digital Transformation of Tax Administration in Small EU Member States: Organisational Capacity, the Information Gap, and the Pre-DAC8 Baseline from Croatia (2020–2024). Organizacija, 59(3), 223–240. https://doi.org/10.2478/orga-2026-0014
Tornatzky, L. G., & Fleischer, M. (1990). The processes of technological innovation. Lexington Books.
Tra, N. T., Linh, L. T. N., Minh, P. D., Anh, N. T. Q., & Huy, N. D. G. (2026). The Current State of Private Sector Economic Development in Vietnam in the Era of Digital Transformation. INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 9(3). https://doi.org/10.47191/ijmra/v9-i3-23
Valodia, I., & Francis, D. (2020). Tax and the informal economy (pp. 92–97). https://doi.org/10.4324/9780429200724-14
Van, P. T. T., & KHANH, L. Q. (2026). Vietnamese Political Culture: Structure, Role, and Development Orientation in the New Era. F1000Research, 15, 676. https://doi.org/10.12688/f1000research.177771.1
Viennet, R., & Pont, B. (2017). Education policy implementation: A literature review and proposed framework (OECD Education Working Papers No. 162). OECD Publishing. https://doi.org/10.1787/fc467a64-en
Viet An Law Firm. (n.d.). Overview of Resolution No. 198/2025/QH15 on special mechanisms and policies for private sector development. Retrieved May 11, 2026, from https://luatvietan.vn/tong-quan-nghi-quyet-so-198-2025-qh15-ve-mot-so-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan.html
VietLink Law Firm. (n.d.). A detailed overview of Resolution No. 198/2025/QH15: Promoting the private economy in Vietnam. Retrieved May 11, 2026, from https://www.vietlinklaw.vn/post/tong-quan-chi-tiet-nghi-quyet-198-2025-qh15-thuc-day-kinh-te-tu-nhan-tai-viet-nam
Vu, T. L., Nguyen, D. N., Luong, T. A., Nguyen, T. T. X., Nguyen, T. T. T., & Doan, T. D. U. (2021). The impact of supply chain financing on SMEs performance in Global supply chain. Uncertain Supply Chain Management, 10(1), 255–270. https://doi.org/10.5267/j.uscm.2021.9.003
World Bank. (2022). Vietnam country climate and development report. World Bank Group.
Xheneti, M., Madden, A., & Karki, S. T. (2017). Value of Formalization for Women Entrepreneurs in Developing Contexts: A Review and Research Agenda. International Journal of Management Reviews, 21(1), 3–23. https://doi.org/10.1111/ijmr.12172
Yahiya, Z. M., Basha, H. A., Razvi, S. S., & Khan, G. M. A. (2026). Sustainable business practices: A strategic approach for modern organizations. International Journal of Sustainable Business, Management and Accounting, 2(1), 45–55. https://doi.org/10.58723/ijsbma.v2i1.129
Yu, S., & Yuizono, T. (2021). A proximity approach to understanding university-industry collaborations for innovation in non-local context: Exploring the catch-up role of regional absorptive capacity. Sustainability, 13(6), 3539. https://doi.org/10.3390/su13063539
Zhai, X., Zheng, Y., & Gao, X. (2025). Digital tools for soil stewardship: how Internet access drives farmland conservation in rural China? Frontiers in Sustainable Food Systems, 9. https://doi.org/10.3389/fsufs.2025.1619689