Knowledge Management (KM) is the process of system identification, acquisition and transfer of information and knowledge that people can use to create for perfect competition. KM is considered as an intellectual property of opinions in favour of social orientation and it is created in organizations through social relationships. The definition of KM highlights that it could be considered as closely related to the theory and practice, and is a highly interdisciplinary field of multi-disciplinary. The purpose of this paper is associated with the knowledge management in general and uses survey in Vietnam companies and universities to analysis the role of knowledge management for business development. The authors collected data from 300 companies and universities in Hanoi, Danang, Ho ChiMinh and Can Tho cities. The descriptive statistics, Cronbach Alpha test, Exploratory Factor Analysis, Confirmatory Factor Analysis and Structural Equation Modelling methods were used in this paper. The results indicate that KM had a positive impact on the efficiency of the business organizations. The study also shows that there was a big difference on the effect of KM on organizational effectiveness in terms of SMEs and large enterprises.

This article evaluates the factors affecting the use of management accounting in small and medium enterprises (SMEs) in Hanoi, Vietnam. The factors include: Production and business characteris-tics; Competitiveness; Business strategy; CEO of awareness management; Human resource quality. The study is conducted on 238 SMEs in Hanoi and the results show that CEO’s awareness of management accounting had the strongest impact on the ability to apply management accounting of enterprises while competition level factor had the weakest effect. At the same time, the study also examines the significant role of mediating factor of firm size on the relationship between the charac-teristics of the production and business process and the application of management accounting, age and professional qualifications. The results indicate that enterprise size plays a significant role on regulating the impact of business characteristics of enterprises on management accounting applica-tion. For smaller enterprises, management accounting is less used and vice versa. Next, the younger the managers are, the higher the impact of their awareness on management accounting application, which means management accounting will be used more if managers are younger.

Nowadays, international visitors often use the Internet to find information and share their travel experiences on social networks. This action helps other travellers make their traveling plans easier. However, there has not been much research on the user's perception on the use of travel content. This study aims to develop a model to measure the impact of user's perception on user-generated tourism content and to use the SEM model to test the feasibility of the proposed model. Results show that the perceived usefulness (PU) indirectly influenced user-generated content through the following channels: electronic word of mouth (eWOM), attitudes of visitors when choosing destinations and attitudes when using media social communication. The paper also provides recommendations to stakeholders in order to improve the value of content which is generated by international visitors for the development of the Vietnamese tourism industry.

The objective of this article is to assess the impact of leadership style on deciding to implement cor-porate social responsibility (CSR) for Nam Dinh textile garment enterprises. At the same time, the article examines the mediate role of CSR on the relationship between transformational leadership and financial performance. Moreover, the article verifies the moderate role of firm size in the relationship between transformational leadership and financial performance, Stakeholder - oriented marketing plays a moderate role in the relationship between transformational leadership and CSR practice and moderate role of transactional leadership style in the relationship between CSR practice and financial performance. Analysis was conducted on 168 textile garment enterprises in Nam Dinh. The results show that CSR played a mediate role in the relationship between transformational leadership and financial performance. At the same time, all moderator variables were statistically significant. The result encourages Nam Dinh textile and garment enterprises to conduct business ethically towards sustainable development by implementing CSR.

Leaders are essential for the survival and development of businesses and they can affect and inspire employees, colleagues and other people to dedicate to the company. Among factors associated with leaders, leadership skills are considered as the most important characteristics because leadership skills are the abilities to perform tasks, transform knowledge into leaders' actions and demonstrate the leadership's expertise when applying the acquired knowledge in practices to achieve desired performance. This article focuses on studying the effects of leadership skills on the performance of Vietnamese textile and garment companies, which is one of the most important industries of this developing country. To achieve the objectives of this study, this article uses quantitative approach with various statistical techniques; namely, Cronbach's Alpha, EFA and CFA, SEM to analyze the primary data with SPSS and AMOS software and to test the hypotheses. The results show that strategic skills had the greatest impacts on the performance of Vietnamese textile and garment enterprises followed by interpersonal and business skills. Cognitive skills had the weakest effects on the per-formance of Vietnamese textile and garment enterprises. Thus, to enhance performance, leaders should improve and develop these skills. This study does not show possible differences in gender, age, experience and position of leader in this relationship, which is considered as the limitation of the survey. Leadership skills affect positively the performance of Vietnamese textile and garment enterprises. The order of the most influencing factors are: strategic skills, interpersonal skills, business skills, and cognitive skills.

Lack of tool to assess the quality of education and training can lead to mistakes in building educa-tional and training programs. A good educational and training program has to meet employers' re-quirements. Thus, this study aims to assess the quality of education and training program through the ability to apply theory into practice for graduates from the recruiter's point of view in banking and finance sector in Vietnam. The study is conducted by setting up a hypothesis of the relationship between the employer’s satisfaction levels and quality of education and training program, and then using HOLSAT as a qualitative model, the study evaluates the ability of graduates to apply theory into practice. The result of empirical analysis indicates that the ability of graduates to apply theory into practice in banking and finance sector in Vietnam in 2017 did not meet the employers’ needs.

nder the impact of the global crisis, the Vietnam real estate exchange has become degraded and frozen for a long time. The solvency is decreased, leading to a high risk of bankruptcy of real estate companies. Therefore, determining the factors reflecting solvency in real estate companies helps to give synchronous solutions, to improve performance efficiency, to prevent and to mitigate bankruptcy risk in the real estate companies listed on Vietnam’s stock exchange. Research data were collected from 45 out of 55 real estate companies listed on Vietnam’s stock exchanges (accounting for 81.82% of the sample) with 360 observations. The study proposes a logit model showing the relationship between solvency and bankruptcy risk and conducts analysis and verification on SPSS dedicated software (version 25) to find out the variables affecting bankruptcy risk. The results show that (with a prediction accuracy of 91.4%) in these companies, indicators of solvency influencing bankruptcy risk include: (1) Operating cash flows to average total liabilities ratio and (2) Net working capital to total assets ratio. The impact of the remaining factors (a) Owner’s equity to long-term debt and (b) Current assets to current liabilities was unclear. Based on the research results, specific recommendations and solutions were proposed to improve solvency, prevent and mitigate bankruptcy risk in the real estate companies listed on Vietnam’s stock exchange.

By adopting the theory of planned behaviour, our study develops research model to analyse the effect of structural support on the entrepreneurial cognitive process among university students in Vietnam. Authors employ a meta-analytic path analysis with a sample of 2218 students at 14 universities in Vietnam in order to show that although structural support has positive effect on attitude towards entrepreneurship and perceived behavioural control, it also has negative influence on subjective norms and entrepreneurial intention. Interestingly, different with some previous studies, authors investigate the significant and direct relationship between subjective norms and entrepreneurial in-tention in the economic transitional context of Vietnam. Moreover, analogously to many researches adapting the planed behavioural control, attitude toward entrepreneurship is still seen as the strongest influencing factor on entrepreneurial intention, followed by perceived behavioural control and subjective norms.

In Vietnam, the role of commercial banks is extremely important, but the real situation does not really meet the requirements of the economy. The State Bank of Vietnam has implemented many solutions to stabilize the monetary market and regulated internal control and internal audit of credit insti-tutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank itself needs to build good governance policies so that its activities are always effective. The most suitable solution is given: good completion of internal control to improve the operational effectiveness of internal control. This article studies the major factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam, in order to help them understand the factors affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing the financial economy of the country.

The objective of the paper is to verify the impact of management profile on the implementation of corporate social responsibility (CSR) in Nam Dinh garment and textile enterprises, Vietnam. Being conducted on 168 managers of Nam Dinh textile and garment enterprises, using SPSS 22 and Smart PLS 3.0 software, the study shows that management profile had a positive impact on CSR implementation. Also, the importance of ethics and social responsibility had an intermediate role in the relationship between management profile and CSR practices. In addition, the study has examined the moderate role with statistical significance of CEOs’ age and professional qualifications. The younger the CEO is, the more CSR he/she carries out and the higher the CEOs’ professional level is, the more CSR is accomplished.