Cham Is Na Uy. “The Development of Islamic Accounting Standards in Vietnam: Challenges and Opportunities for Harmonization”. IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah, vol. 1, no. 1, Sept. 2025, pp. 1-11, doi:10.61104/iqrar.v1i1.2161.