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.

This study develops a mediated model to investigate the relationship between entrepreneurial self-efficacy and entrepreneurial intention among Vietnamese students. This model also focuses on examining the role of subjective norms on shaping entrepreneurial intention. By using a meta-analytic path analysis with a sample of 2218 students at 14 universities in Vietnam and based on the theory of planned behaviour, authors find that subjective norms did not directly influence on entrepreneurial intention but it had strong indirect effect on entrepreneurial intention through entrepreneurial self-efficacy, attitude toward entrepreneurship and perceived behavioural control. Moreover, the relationship between self-efficacy and entrepreneurial intention was also mediated by attitude towards entrepreneurship and perceived behavioural control. In terms of direct effect, the result illustrates that attitudes towards entrepreneurship had the strongest effect on entrepreneurial intention among Vietnamese students, followed by entrepreneurial self-efficacy. These findings also show that the theory of planned behaviour could be effectively applied in the context of transitional economics in Vietnam.

The paper examined the impact of microeconomic factors on the abnormal return of listed stocks on the Vietnam stock market. The research team performed regression analysis based on the data collected from 149 companies listed on Ho Chi Minh City Stock Exchange between 2012 and 2017. The research results show that the variables of profitability, capital structure and the growth rate all had positive impacts on the abnormal return of listed companies. Meanwhile, the size of enterprises was proven to have the reverse impact on the abnormal return.

This paper examines the production efficiency and its determinants of 3301 rice farms in Vietnam. Our empirical results from data envelopment analysis (DEA) technique show that rice farms perform on average level of efficiency. There are differences in production of each farm related to some demographic factors and educational level. Results from Tobit model indicate that education played an important role in helping farmer improve their efficiency. In addition, policies on increasing the cultivation area may also promote the farm efficiency.

The profitability of tourism industry is affected by several factors due to the specificity of tourism business activities such as the season, resources, geographic position, state and local policy, etc. Therefore, determining the groups of factors that affect the profitability and profitability ratios in tourism business activities helps to give synchronous solutions to improve the efficiency of tourism business. This study is based on a survey on the factors affecting the profitability through the questionnaires and interviews of 115 tourist enterprises in BinhDinh, Vietnam. The study conducts Cronbach’s Alpha and EFA analysis to determine groups of influencing factors and building regression functions of factors affecting the profitability ratios in tourist enterprises in BinhDinh province, Vietnam. Based on the EFA analysis results, the study has found two main types of fac-tors affecting the profitability of enterprises; namely within and outside the firms. The group of fac-tors within the enterprise includes 3 small groups; namely financial capacity; Enterprise human re-sources and Enterprise leadership. The external factors include 4 small groups including tourism business market; travel space and support services; political institutions; infrastructure and tourism security. The effects of these factors on financial figures are also represented in regression form.

This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam. We use PLS analysis on Smart PLS 3.0 and test the scale’s reliability with Cronbach’s Alpha index and the total correlation on the software of SPSS 22.0. The results show that the characteristics of audit firm, customers, auditors, characteristics of the audit and the relationship between the audit firm and customers had positive effects on the audit fee. The moderate role of auditor's age, qualification in the relationship between the auditor's characteristics on the audit fee are also verified. The findings reveal that the higher level the auditors are, and the more experiences the auditors are, the higher the cost of audit fee is. The results of multi-group analysis between auditors and customers group show that auditors believed that the characteristics of customers had the strongest impact on audit fees, whereas the audited clients claim that the characteristics of audits had the strongest impact on audit fees.

Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enter-prises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.

The aim of this research is to investigate the effects of different factors on Vietnamese consumers’ online shopping intention based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). A questionnaire was designed and sent directly to the respondents through the Internet. After 5 months period of collecting the necessary data, 423 valid replies were collected and analyzed. The data were analyzed in accordance with exploratory factor analysis (EFA) and multiple regression techniques. The results show that perceived usefulness, perceived ease of use, attitude, subjective norm and trust had positive effects on consumers’ online shopping intention.

The rate of foreign tourist arrivals coming to Vietnam as an emerging tourism market has been increased significantly bringing enormous benefits for improving the socio-economic indicators. The purpose of this paper is to examine the impact of exchange rate policy on the number of foreign tourist arrivals in Vietnam over the period 2006-2018. Our regression results show the exchange rate maintained a positive impact on the demand of foreign tourists and indicate that the domestic currency devaluation also had a positive effect on the number of foreign tourists to Vietnam. Besides, the quantitative result also indicates the number of foreign tourist arrival in the early periods had a positive impact on itself in the current period. Furthermore, the Granger causality test con-firms the existence of a one-way causal relationship between the exchange rate and the number of foreign tourist arrivals. Finally, the paper provides some implications for policymakers in order to efficiently use the exchange rate policy to increase the number of foreign tourist arrivals in the coming time.