NATIONAL ECONOMICS UNIVERSITY

INTERNATIONAL SCHOOL OF MANAGEMENT AND ECONOMICS

BTEC HIGHER NATIONAL DIPLOMA IN BUSINESS (RQF)

ASSIGNMENT BRIEF

Unit Code, Number and Title T /618/5032 - Unit 1: Business and the Business Environment

Semester and Academic Year Semester 1 / Academic year 2023 - 2024

Unit Assessor(s) Daniel Vanhoutte/ Pham Thi Bich Ngoc/ Dinh Thuy Dung

BBE A2.1: Business Environment Analysis

Component Number and Title
(Assessment 2 of 2, Individual assignment)
Issue Date Tuesday, 14th November, 2023
Submission Date Monday, 11th December, 2023 at 10:00 AM

Student name

NEU Student ID Pearson ID

I certify that the evidence submitted for this assignment is my own. I

Learner declaration have clearly referenced any sources used in the work. I understand that
false declaration is a form of malpractice.

Student name / Signature Date:

Submission format

 This is an individual assignment.

 The submission format is in the form of an E-report. Please refer the Student handbook
(Vietnamese version, Appendix 2) for the Assignment submission rules.
 The file on Turnitin must be in Word format and include the first page of this cover sheet. The
first page of the cover sheet should be in the picture format in order to ensure the accepted
similarity of Turnitin.
 The similarity allowed is up to 25% after excluding references.
 Name of the file includes Student ID_Unit name_Assessment no. (E.g. “1010001_BBE_A1.1”)
 Ensure that authenticity declaration has been signed electronically.
 Plagiarism is unacceptable. Students must cite all sources and input the information by
paraphrasing, summarising or using direct quotes. A Referral Grade is given when Plagiarism is
identified in your work. There are no exceptions.

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  Your evidence/findings must be cited using Harvard Referencing Style. Please refer to
Reference guiding posted on Moodle. The Reference page is compulsory to upload on Turnitin.
 This assignment should be written in a concise, formal business style using Arial 11 or Times
New Roman 13 font size and 1.5 spacing.
 The word limit is 3,500 words (+/- 10%).
 You MUST complete and submit softcopy of your work on the due dates stated on Assignment
brief. All late work is not allowed to submit. This rule is not waived under any circumstances.
Read ALL Instructions on this Page and review the Pass, Merit and Distinction criteria carefully. To pass
the assignment, you must achieve ALL the Pass Criteria outlined in the marking sheet. To achieve a Merit,
you must achieve ALL the Merit criteria (and therefore the Pass criteria). To achieve a Distinction, you
must achieve ALL the Distinction criteria (and therefore the Pass and Merit criteria).

Unit Learning Outcomes

LO3: Use contemporary examples to demonstrate both the positive and negative influence
/impact the macro environment has on business operations
LO4: Determine the internal strengths and weaknesses of specific businesses and explain their
interrelationship with external macro factors
Vocational Scenario
Industry 4.0 presents new opportunities for accounting and auditing but also poses challenges in terms of
legal frameworks, cybersecurity risk prevention, and information confidentiality protection. Information
security is a crucial issue in the auditing sector. Effective measures are required to protect the software,
hardware, and data of businesses and audit clients. Amid Industry 4.0 and international economic
integration, market competition in accounting and auditing will intensify, particularly with the presence of
foreign audit firms. Significant investment is needed to develop equipment to adapt to digital technological
advancements. While technological investment brings high efficiency, the associated costs are a concern
for the entire industry.

Figure 1. Digital transformation basic targets to 2025

(Source: Ministry of Information and Communication)

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 Fierce competition for labor from countries participating in new-generation FTAs poses a challenge.
Working in an international environment requires employees to meet international standards, have in-
depth knowledge, professional working methods, and efficiency. However, Vietnam's current workforce of
accountants and auditors lacks both quantity and quality compared to international standards.

Assignment activity and guidance

Mazars Vietnam, a leading auditing company, has recognized the need for a comprehensive analysis
and improvement plan in response to the evolving landscape of the accounting and auditing services
market in Vietnam. Your consultancy firm has been engaged to conduct an in-depth assessment.
Your presentation will include the findings from an external and an internal analysis and should:
1. Explain the positive and negative impacts the macro environment has on Mazars Vietnam's
business operationsby applying Porter’s 5-forces framework and PESTLE framework;
2. Conduct a thorough internal and external analysis of Mazars Vietnam to identify its strengths
and weaknesses. Use appropriate tools and frameworks to support your analysis;
3. Evaluate the interrelationship between key external and internal factors of the organization
and devise some strategies that Mazars Vietnam should implement in the current business
environment by applying SWOT/TOWS analysis
Recommended Resources
Please note that the resources listed are examples for you to use as a starting point in your research –
the list is not definitive.
Weblinks
https://www.mazars.vn/

HN Global
HN Global (2021) Reading Lists. Available at: https://hnglobal.highernationals.com/learningzone/reading-lists
HN Global (2021) Student Resource Library. Available at: https://hnglobal.highernationals.com/subjects/resource-
libraries
HN Global (2021) Textbooks. Available at: https://hnglobal.highernationals.com/textbooks

Textbooks
Burns, J. and Needle, D. (2019) Business in Context: An Introduction to Business and its Environment.
7th Ed. Cengage Learning
Worthington, I. and Britton. C. (2018) The Business Environment. 8th Ed. Harlow: Pearson

Learning Outcomes and Assessment Criteria

(Taken from the unit specifications: The brief must state exactly which Learning Outcomes and
Assessment Criteria are being addressed. • No aspect of the published assessment criteria
may be rewritten.)

Pass Merit Distinction

LO3: Use contemporary examples to demonstrate both the D2 Critically evaluate the impacts
positive and negative influence/impact the macro environment that both macro and micro factors
has on business operations have upon business objectives and
decision-making.
P4 Identify the positive and M3 Apply appropriately the
negative impacts the macro PESTLE model to support a
environment has upon business detailed analysis of the macro
operations, supported by specific environment within an
examples. organisation.

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LO4 Determine the internal strengths and weaknesses of
specific businesses and explain their interrelationship with
external macro factors
P5 Conduct internal and external
analysis of specific organisations
in order to identify strengths and M4 Apply appropriately
weaknesses. SWOT/TOWS analysis and
justify how they influence
P6 Explain how strengths and decision-making.
weaknesses interrelate with
external macro factors.

* Please note that grades are provisional. They are only confirmed once internal and external verifiers
have taken place, and the final decisions have been agreed by the assessment board.
* This grade only reflects the result of this assignment, not for the whole Unit.