The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.

The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.

This study aims to shed light on the way customers determine their utilization of international payment services with blockchain applications. The primary data is collected from the 373 individuals who frequently use the international payment services in Vietnam. We apply the combination of TAM, UTAUT, and ISS models to test the determinants of the Intention to use International payment services at Commercial banks applying Blockchain. These determinants are Quality of System, Quality of Service, Quality of Information, Perceivable usefulness, Convenient usefulness, and Social influence. The research results show that (i) All of the above factors are positively associated with customers’ intention to use international payment services in Vietnamese banks which implement blockchain; (ii) The quality of information has the strongest positive impact on the customer's intended use. It refers that the international payment services in banks should be safe, accurate and timely; (iii) Differently from the hypothesis, the social influence indicator is positively related to the customer's intention to use the service, affirming the potential interests of customers on blockchain if applying successfully in banks; (iv) Although current customers have not paid much attention whether banks apply blockchain in international payment or not, they have taken concentration on fundamental risks, costs, and convenience of the services. This signal is consistent with the fact that only 2/46 commercial banks and 49 foreign bank branches in Vietnam provide international payment service with blockchain application nowadays.

Supply chain management (SCM) plays a major role in allowing manufacturing companies to achieve competitive advantage. However, only few studies have been investigated in manufacturing industry, particularly on the relationship between SCM drivers and competitive advantage. Therefore, the objective of this study is to explore the impact of supply chain management drivers on competitive advantage in Vietnamese manufacturing companies. By adopting the exploratory factor analysis (EFA), a multiple regression analysis, the author finds out that the SCM drivers including facilities, inventory, transportation, information, sourcing and pricing are strongly related to competitive advantage in the manufacturing. The results contribute to the current literature on supply chain and they are essential for supply chain in manufacturing industry by acknowledging the influence of SCM drivers on competitive advantage.

The objective of the study is to assess the impact of green supply chain management practices on the financial and non-financial efficiency of tourism enterprises in Hanoi, Vietnam. The study was conducted on 150 businesses in the tourism business directory of the Vietnam Tourism Association. The data collected was analyzed using SPSS and Smart PLS software and the results show that all the hypotheses were supported. Practicing green supply chain management in the tourism industry increases the company's competitive advantage, improves corporate reputation, especially improve environmental performance. While competitive advantage, good reputation and good environmental performance improve financial performance of these tourism enterprises. Finally, three mediate variables; namely competitive advantage, corporate reputation and environmental performance play a full mediate role in the relationship between green supply chain management and financial performance.

Technology transfer, collaboration, and co-operation in the R&D innovation increase their importance when firms integrate into the world economy, especially along the global supply chain. By using a specially designed sample of 3,253 Vietnamese young small and mediumsized enterprises in 2010-2013, the article examines the impact of technology transfer and R&D collaboration and co-operation on a firm’s R&D innovation input, and innovation output, along the supply chain. The estimation results indicate that technology transfer collaboration and co-operation are complementary during the innovation process, initiating the application of innovation both in terms of input and output. In addition, R&D collaboration and co-operation are complementary in enhancing the innovation output.

The objective of this paper is to assess the impact of green supply chain management on global collaboration capability and firm performance of Vietnamese enterprises. The study is performed on 890 enterprises in 8 economic sectors of Vietnam. After a period of 6 month of data collection, the analysis results show that green supply chain management had a positive impact on global collaboration capability. At the same time, green supply chain management had a positive impact on firm performance. Finally, global collaboration capability had a positive impact on firm performance. However, according to previous studies, the scale of enterprises size had a statistically significant moderate role in the relationship between green supply chain management and firm performance, but in the context of Vietnamese enterprises, the role moderate of size is not statistically significant.

The paper investigates the impact of corporate performance on supply chain finance with the data collected from logistics sector in Vietnam. Particularly, supply chain finance is measured by cash conversion cycle (CCC). By using the generalized method of moment (GMM), the results show that corporate performance (CP) exerts a negative impact on cash conversion cycle (CCC). Alternatively, corporate performance positively affects supply chain finance, which is an interesting finding of this paper. Further, supply chain finance is also significantly influenced by some control variables, namely capital structure (CS), firm size (FS) and firm growth (FG). The results are essential for the management of supply chain, especially those working in logistics sector.