Dr. Tạ Văn Khoái: From scientific intelligence to practical action

An opportunity came for me to write about him – a dedicated manager, a scientist, and a devoted educator whose passion for his profession runs profoundly deep. Throughout his continuous journey of dedication, with his intellectual capacity and an endless passion for science, he has made proud and meaningful contributions to training and scientific research in the fields of accounting, auditing, finance, economic management, and healthcare management. He is Dr. Tạ Văn Khoái, former Vice Rector of Hanoi Medical University.

Dr. Tạ Văn Khoái was born in 1970 in Hợp Thịnh Commune, Hiệp Hòa District, Bắc Giang Province, now Hợp Thịnh Commune, Bắc Ninh Province - a land rich in historical tradition, revolutionary heritage and a strong culture of learning. Born and raised in a rural Northern Vietnamese family, from an early age Dr. Tạ Văn Khoái demonstrated logical thinking, analytical ability, and sharp observational skills in assessing socio-economic issues. His childhood in the countryside nurtured in him a deep interest in how society operates and the role of the State in regulating economic activities. After graduating from high school, he chose to study at the Hanoi University of Finance and Accounting, now the Academy of Finance - a prestigious institution specializing in finance and accounting in Vietnam. During his university years, he was deeply engaged in study, research and the continuous accumulation of knowledge for his future career path. Graduating in Accounting in 1992 from the Academy of Finance, he began his professional career at Thong Nhat Printing Factory, a printing unit under the Ministry of Culture. He later served as Chief Accountant of the Management Board of Hanoi Industrial and Export Processing Zones, and subsequently was invited and appointed by the Education Publishing House to serve as Chief Accountant and Head of the Accounting Department at Dien Hong Printing Factory under the Education Publishing House - Ministry of Education and Training. This period provided him with practical exposure to enterprise accounting in state-owned organizations, helping him gain a deeper understanding of the challenges in managing and allocating resources within public-sector economic units.

Building on his accumulated practical experience, he decided to pursue a Master’s degree in Economic Management at the Ho Chi Minh National Academy of Politics. In 2003, his graduation thesis, which was evaluated as excellent by the examination council, was entitled “Improving State Economic Management over the Publishing Activities of Textbooks in Vietnam Today”. This work demonstrated a strong integration of theoretical reasoning and policy practice in a critical sector - publishing, printing and distribution an area that requires a careful balance between educational and cultural objectives and economic considerations within a socialist-oriented market economy.

Not stopping there, he continued his academic and research journey by completing a PhD in Economics, specializing in Economic Management, at the Ho Chi Minh National Academy of Politics in 2009. His doctoral dissertation, entitled “State Management of Investment Projects Funded by the State Budget in Vietnam”, proposed a system of feasible solutions both in theory and practice for improving state economic management in public investment financed by the state budget. This is a key area related to public investment and national infrastructure development. From this foundation, he began to build a solid academic base in the field of auditing public investment construction projects, establishing both a scholarly framework and evaluation tools for investment projects - a topic that was still relatively new at the time but held significant importance for state economic management. It aimed to enhance the economy, effectiveness, and efficiency of public investment projects, while also contributing to the prevention of corruption, loss, and waste of national resources.

Throughout his distinguished career, Dr. Tạ Văn Khoái has not limited his work to the lecture hall or academic writing. He has consistently devoted significant effort to scientific research, directly leading and participating in numerous ministerial, sector and institutional-level research projects. Many of these projects have had high practical applicability in accounting, auditing, public governance, and state economic management.Notable among them are studies such as: Auditing EPC (Engineering, Procurement, and Construction) investment projects; auditing the National Target Program on Rural Clean Water Supply and Sanitation; solutions for restructuring state-owned enterprises within Party agencies; developing a system of criteria for evaluating the effectiveness of public investment project audits; and assessing the impact of state management on the efficiency of budget-funded investment capital utilization, among others.

A key highlight in his academic thinking is his ability to integrate state management theory with quantitative analytical tools and modern auditing models. He does not approach state economic management as a rigid collection of administrative regulations; rather, he views it as a dynamic system capable of adjustment and innovation in response to fluctuations in markets and the international environment. From his perspective, an effective state management system is one that is capable of “listening” to real-world practice and “learning” from deviations in order to adjust itself, instead of merely exercising administrative control in a rigid, formalistic manner. In particular, Dr. Tạ Văn Khoái has consistently shown strong interest in controlling power within public financial management, not only through traditional auditing methods but also via technology and mechanisms of social supervision. He is regarded as one of the pioneering researchers in environmental auditing, green investment, and public policy for sustainable development.

In practical professional activities, Dr. Tạ Văn Khoái is recognized as an outstanding auditor of the State Audit Office of Vietnam. He worked at the State Audit Office for eight years (2004-2012), serving in various positions including Senior Auditor, Deputy Head of Division, Head of General Affairs Division, and Head of Human Resources Division. The research findings in auditing and state economic management that he developed were effectively applied in both audit operations and personnel management within the State Audit Office. In 2013, Dr. Ta Văn Khoái was invited by the Ministry of Health and appointed as Vice Rector of Hanoi Medical University - a leading institution in health sciences with a history spanning more than 100 years. During his seven-year tenure (2013-2020), by applying his research outcomes and extensive practical experience in accounting, auditing, and economic management, he worked together with the university’s leadership and faculty to help the institution enter a new phase of development. This phase was characterized by both successful fulfillment of its political and academic missions and a significant expansion of economic activities associated with scientific research, adapting to a market-oriented mechanism under state management.

Alongside his research and economic management activities, Dr. Tạ Văn Khoái is also a highly regarded lecturer and educational administrator. He has undertaken teaching and academic management roles at several institutions, including the Academy of Finance, Hanoi Medical University, and currently the Institute of Management & Technology FSB under FPT University. He has supervised many doctoral candidates and master’s students to successful completion of their theses and dissertations. In addition, he has been invited to teach and supervise postgraduate programs at the National Economics University, the Banking Academy of Vietnam, the Academy of Finance, as well as many other reputable public and private training institutions.

In the classroom environment, he consistently fosters a strong connection between academic knowledge and real-world situations. His lectures not only provide theoretical foundations in economic management, public financial governance, public investment management, accounting, and auditing, but also encourage learners to analyze practical case studies, apply critical thinking, construct scenarios, and evaluate policies in order to propose solutions that are both theoretically sound and practically relevant. His teaching style is approachable yet rigorous, aimed at stimulating systems thinking, action-oriented awareness, and a strong sense of responsibility within the framework of law and public service ethics.

For Dr. Tạ Văn Khoái, research and teaching are not merely professional duties but also a form of social responsibility. He consistently upholds the view that economic development must be closely linked with the effectiveness and efficiency of state management; governance must go hand in hand with transparency; and control of power must be accompanied by the encouragement of innovation. This philosophy is clearly reflected in his academic writings, lectures, and professional contributions to policy-making institutions.

Currently, Dr. Tạ Văn Khoái continues to engage in teaching and policy advisory activities in areas related to state economic management, state budget management, public finance, public administration, and auditing. He is also collaborating with several domestic and international research groups to develop models for evaluating policy effectiveness, public investment management efficiency, environmental auditing, and auditing of accountability for heads of state agencies, enterprises, public service units, and other grassroots economic organizations. These are emerging and highly topical areas in the context of sustainable economic development associated with environmental protection and international economic integration.

With a philosophy of lifelong learning, a spirit of openness, and a serious working attitude, Dr. Tạ Văn Khoái is a representative example of a dedicated manager, researcher, and lecturer within Vietnam’s higher education and scientific research system. He continues to advance his academic journey - a journey that integrates knowledge, responsibility, and an aspiration to contribute to national development.

When asked what enables him to persistently pursue the path of research and teaching, he simply smiles and says: “I always set high goals for my work, and I always want to accomplish it in the best possible way. It is that aspiration that continually drives me to keep learning”. At the age of 60, he remains firmly convinced that: “One must keep learning, learning more and learning forever”.

For Dr. Tạ Văn Khoái, a successful scientist is not only someone who creates knowledge but also someone who knows how to apply that knowledge to solve concrete socio-economic problems. State management in the field of economics, in his view, is a complex system consisting of multiple functions: from development planning, legal framework design, organizational structure building, personnel arrangement, and implementation, to inspection and supervision. Any weak link in this chain can lead to inefficiency and wastage of national resources. Therefore, researching and improving this system is always an urgent task not only for scientists, but for the entire national governance system.

With significant contributions in management, education, and scientific research in accounting, auditing, finance, and economic management, Dr. Tạ Văn Khoái has been honored with numerous prestigious titles and awards by the Communist Party of Vietnam, the State, and leaders of ministries and agencies. These include: a Certificate of Merit from the Prime Minister in 2016; a Certificate of Merit from the State Audit Office of Vietnam in 2008; a Certificate of Merit from the Minister of Health in 2015; as well as multiple awards recognizing him as an emulation fighter at ministerial and sectoral levels over many years.

In the context of Vietnam’s ongoing strong efforts to restructure the state administrative apparatus at both central and local levels, the role of research in accounting, auditing, finance, state economic management, and health economics has become increasingly important. “I still have many things I want to do” he said, “Especially in supporting the younger generation - students, master’s candidates, and doctoral researchers in nurturing their aspirations to conduct research and apply knowledge in service of the country”. For Dr. Tạ Văn Khoái, the greatest value of his academic and teaching journey is not titles or honors, but the ability to use knowledge to contribute to meaningful positive change for the nation and society.

By Tien Duc