This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service firms. Based on the data collected, we use Cronbach’s Alpha, EFA and regression model for learning the effect of different variables on the quality of accounting human resources. The results show that three outside determinants including International integration of accounting, Policy of accounting human resource development and Accounting labor market needs had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi to ensure sustainability, including applying international financial report standard (IFRS) in Vietnam, strengthening cooperation between universities and businesses, and improving the quality of the labor market.

According to the survey results of the International Accounting Standards Board (IASB), currently, 131/143 countries (accounting for 93%) have had official statements on the application of IFRS with different forms. Among countries which have not permitted IFRS application, there is also a tendency to adjust the national accounting standards system to match up to IFRS. Vietnam is preparing a roadmap for the application of IFRS in 2022. This paper conducts a study with 23 in-depth interviews and survey with 92 experts who are university lecturers, researchers from research institutes, experts in the fields of securities, banking, finance in order to collect some ideas on the roadmap, subjects and scope of IFRS application; assess the benefits and challenges when applying IFRS; then give the implications of IFRS application process in Vietnam. The ideas are consistent with the opinion that preparing IFRS financial statements will improve the transparency of financial statements. However, experts think that the biggest challenge when adopting IFRS is associated with high expenses. Therefore, most opinions suggest that businesses need 3 to 5 years to prepare human resources and other necessary conditions for IFRS application. In addition, in the first period, there is a need to apply IFRS to listed companies, public companies, foreign-invested enterprises, encourage large companies to apply voluntarily. Besides, the study suggests some implications about the implementation process for organizations, individuals and the government.

University educational system plays an important role for the development of any country. Most industries normally rely on highly educated people with different skills and the universities are also responsible for training leading edge technology skills. During the past few years, there have been tremendous efforts to empower Vietnamese universities and to put more efforts to increase their ranking internationally. The purpose of this study is to determine the appropriate leadership style on higher education institutions and the role of the leader in promoting academic research at Vietnamese universities. Excellent and effective leadership is needed to develop employees as a sustainable competitive advantage. The leaders of organizations normally have difficulty in speeding up the performance of their followers. Individual performance is studied and evaluated in both scholarly and practical literature. Employee engagement is not only a moderator concept established in organizational theory, but it also offers a variety of views and theories. This paper designs a questionnaire and distributes it among 232 students to measure the effect of transformational leadership in higher educational organizations. Regression analysis is used to measure the effects of different components of transformational leadership on the performance of organizations. The survey results indicate that the Transformational leadership could actually be effective when they are allowed autonomy in organizations, especially on the budget. In summary, the results of the investigation clarify the role and importance of transformational leadership in organizations.

The primary objective of this study is to investigate the effects of personal attitude toward entrepreneurship, self-efficacy (individual characteristics) and social capital, country norms (environmental characteristics) on entrepreneurial intention among students at universities and colleges in Vietnam. By collecting data from 210 students in Vietnam, authors employ the quantitative approach such as certain descriptive statistics, explorative factor analysis (EFA), KMO and Bartlett test, correlation coefficient analysis, ANOVA test and multiple regression analysis to test hypothesizes. The study investigates the relationship between entrepreneurial attitude, self-efficacy, social capital, country norms and entrepreneurial intention. The result of this research indi-cates that a large proportion of students only study and only a small percentage of them study and run their own business. In terms of willingness to take the risks, the highest figure belongs to the neutral level. In addition, the correlation coefficient and multiple regressions analysis indicate that all four factors were positively associated with entrepreneurial intention. Specially, country norms are seen as the most influential factors on entrepreneurial intention, followed by social capital, personal attitude, and self-efficacy, respectively.

This study investigates the behavior of foreign investors’ investment decisions in Vietnam stock market, an emerging stock market. The study employs time series quarterly data over the period from quarter 1, 2005 to quarter 4, 2018 which extended before and after the global financial crisis in 2008. The results indicate that foreign investors were positive feedback traders in Vietnam stock market. Concurrently, the findings of GARCH model also reveal that foreign investors’ investment decisions in Vietnam stock market were influ-enced by unusual past shocks. However, these decisions lack the stability and periodicity. These are some empirical evidence on foreign investors’ behavior of investment decisions in Vietnam stock market. These results also provide the authorities in Vietnam a basis to develop suitable policies in order to comprehensively restructure the stock market to aim the international integration and increasing the capacity of capital attraction for foreign investors.

Presently, different kinds of sampling methods are used to collect consumer data for research in the coffee business, depending on topic, goal and budget. However, what survey method is capable of generating data that does represent the entire population is questionable. By comparing these surveys – one online, one face to face interviews and the other telephone surveys – this study aims to determine the differences between these sampling methods and determine the most effective methods in coffee consumer. Face-to-face surveys with 130 respondents and a telephone survey with 130 respondents are compared with telephone surveys with 130 sampling using identical questions when the total of respondents is 500 and 390 are valid. With regard to consumer behavioral characteristics, telephone data yielded the best results, followed by online quota survey and finally face to face interviews. Telephone surveys can be a good sampling method so the authors recommend using it for a larger sample.

The aim of this paper was to investigate the impact of determinants of accounting service quality. Data were collected from accounting service firms in Hanoi from 2017 to 2018. Both qualitative and quantitative meth-odologies were employed to analyze the impacts of each determinant. Questionnaires were designed with a 5 - point Likert scale, and the validity of the data were measured using Cronbach’s Alpha and Exploratory Factor Analysis (EFA). The results of the implementation of multiple regression method show that four determinants; namely Tangibles, Effectiveness, Empathy and professionalism had positive correlations with the accounting service firm quality in Hanoi, at different levels. Some recommendations were also made for improving the quality of the accounting service firms.

This research was conducted for assessing the predictive ability of future cash flows from operating activities by using accounting earnings and cash flows information in the past. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) from 2009 to 2018, including the sample of 242 non-financial listed companies. Three statistical methods approaches were employed to address econometric issues and to improve the accuracy of the regression coefficients based on Ordinary Least Squares (OLS), Random Effects Model (REM), and Fixed Effects Model (FEM). The findings showed that earnings and cash flows and aggregated accruals had remarkable ability to forecast future cash flows and the model of operating cash flows combined with aggregated accruals had the most effective prediction ability for companies listed on Ho Chi Minh Stock Exchange.

Supply chain risks hinder the cooperation among members, negatively affecting the supply chain and enterprises’ performance. This study applies structural equation modeling (SEM) to demonstrate the relationship between risk, supply chain performance, and business performance in the Mekong Delta, Vietnam. Research data were collected from 142 rice enterprises. The result demonstrates that risks occurring in the supply chain negatively influenced the performance of the rice supply chain and the performance of rice enterprises. Besides, the study shows that rice supply chain performance positively impacts on rice business performance in the Mekong Delta, Vietnam.

This study aims to evaluate supply chain management on fuel oil to optimize improvement strategies that can be applied to ConocoPhillips companies in Indonesia. Effective and efficient supply chain management is one of the goals to achieve the company's business stability in the fuel oil supply chain. Fuel oil is a very complex basic need for companies in carrying out industrial and transportation activities. The research method is measuring and evaluating company performance through a combination of the Supply Chain Operation Reference (SCOR) model and the Analytic Hierarchy Process. Research respondents through interviews with four informants from the company ConocoPhilips. Based on the SCOR Version 11.0 model, in this study the SCOR measurement is divided into four perspectives, namely Plan, Source, Deliver and Return. Furthermore, through the measurement of Key Performance Indicators, it is classified using five supply chain dimensions, namely reliability, responsiveness, agility, costs, and assets. The research resulted in the final value of supply chain performance of 74,992 which can be categorized as a moderate or intermediate level, this implies that the existence of an assessment system or measurement of supply chain performance on an ongoing basis can be used as a consideration in determining the optimal strategy. Research findings, improvements, and strategies are needed, especially in the perspective of delivering which has the lowest score.