Growing environmental concerns and social responsibility push organizations into seriously considering their strategies in business operations. The implementation of green supply chain management (GSCM) is a vital strategy which enables organizations to focus on minimizing environmental issues, improving economic benefits and expanding social outcomes. The aim of this paper is to examine the relationship between GSCM practices and sustainable performance in Vietnamese construction materials manufacturing enterprises. Based on the data collected from a sample of 218 construction materials manufacturers in Vietnam, the study examines the impact of GSCM elements on firm performance including economic, environmental and social using structural equation modeling. The study finds that green design and green manufacturing had positive and significant effects on three categories of outcomes, whereas green procurement impact on economic and social performance but had no influence on environmental performance. The results also empirically prove that there was a positive relationship between green distribution and environmental performance which is not supported for economic and social perspective. The study also contributes significantly to an on-going research associated with GSCM practices on sustainable performance in developing countries such as Vietnam where very few studies of GSCM have been revealed.

The article is purposed to assess the impact of corporate entrepreneurship on organizational culture, supply chain management performance and business performance. Particularly, it examines the moderating role of organizational culture and corporate size on the relationship between corporate entrepreneurship and business performance. The research is carried out on 96 chemical companies in Vietnam, using PLS–SEM technique. The results indicate that organizational culture and company size had moderating role effected positively by corporate entrepreneurship to business performance through organizational culture and supply chain management performance.

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey. The study designed and sent questionnaires to 600 construction material manufacturing enterprises in Vietnam and managed to collect 418 valid ones which was processed by SPSS 20.0 software. The results show that environmental management accounting had a significantly positive impact on sustainable supply chain management. Therefore, if enterprises adopt environmental management accounting, they will more likely implement sustainable supply chain management more efficiently. On the other hand, the findings point out that sustainable supply chain management positively affect to both financial and environmental efficiency. Finally, the study provides some sound suggestions to Vietnamese construction materials manufacturing industry.

Nowadays, weekend travel is gradually gaining people's attention due to societal impacts, with the desire to improve health, relax, rest, and entertain after days of exhausting work. Therefore, the development of weekend travel is a strategy of interest to managers and leaders, leading to intense competition among destinations. Although it has been long established worldwide, weekend travel in Vietnam has only recently gained popularity, primarily among young people. Therefore, researching the factors influencing the decision to choose weekend travel destinations is significant in developing strategies for this type of tourism. The research results show that the choice of weekend travel destinations by Ho Chi Minh City tourists is driven by various internal and external factors. Among them, internal motivations, income, convenience in the trip, the image of the destination, etc., are factors rated highly by tourists. There are significant differences in some internal and external factors according to age groups. Model testing and research hypotheses indicate that 66.4% of destination choices are influenced by the proposed factors in the model. Among them, the destination image has the most significant impact, followed by income, internal motivations, and distance. The remaining factors in the model have low or no impact on the satisfaction and commitment to return to weekend travel destinations for Ho Chi Minh City tourists.

This paper is intended to evaluate intermediary role of SCI in the relationship between supply chain management practices (SCMP) and supply chain performance (SCP) and, at the same time, to examine the regulatory role of firm size and transformational leadership in this relationship. The research is conducted on 536 Vietnamese textile and garment enterprises and the results show that SCI had a complete intermediary role in the relationship between SCMP and SCP. Additionally, Size and Transformational leadership also play statistically significant regulatory role in the relationships between SCMP and SCI as well as between SCMP and SCP. Accordingly, it is recommended that enterprises should implement SCMP well to improve the effectiveness of SCI and SCMP, contributing to sustainable development and ensuring requirements of global supply chains.

This paper aims to examine the mediating effect of attitude toward the continued application of e-tax in the association between perceived usefulness, ease of use, compatibility, and intention to continue applying e-tax based on empirical evidence from Vietnamese tax officials. Thereby, the research model is proposed and the hypotheses are developed on the basis of the Technology Acceptance Model (TAM). This study applies a quantitative analysis with a research sample of 343 tax officials from tax authorities at all levels within Vietnam. This study applies stratified and convenient sampling techniques. Structural equation modeling with AMOS was used to test the hypothesized relationships. The results revealed that among perceived usefulness, ease of use, and compatibility only perceived usefulness has a direct impact and positive relationship to the intention to continue applying e-tax and the attitude toward the continued application of e-tax also has a direct impact and positive relationship to the intention to continue applying e-tax. Especially, the results prove the mediating effects of attitude toward the continued application of e-tax on the relationships towards the intention to continue applying e-tax. This study contributes to both the literature and practice. The limitations and future research implications are discussed.

Corporate social responsibilities (CSR) have gained the attention of regulators and recent studies due to their comprehensive influence on the firm performance. Thus, the present study examines the impact of CSR practices such as social welfare, human rights and physical environment on SMEs performance in Vietnam. This research also investigates the mediating role of organizational support among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study has followed the primary data collection methods such as survey questionnaires to collect the data from respondents and also executed the smart-PLS for analysis. The results indicated the social welfare, human rights and physical environment have a positive association with SMEs performance in Vietnam. The results also exposed that organizational support positively mediates among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study guided the regulators while developing the regulations related to CSR and firm performance.

The purpose of this study is to determine the role of the logistics industry in the sustainable economic development in the context of Southeast Asian countries. This study is quantitative in nature where the data are gathered from the secondary sources. The analysis is carried out with the help of correlation, feasible generalized least square model (FGLS). The outcome of this study confirms the significant impact of LPI on GDP growth, CO2 emission and current health expenditure. Similarly, the significant impact of FDI is found on all the dependent variables of this study. In contrast, the variable of TOP is found to have a significant impact on both CO2 emission and current health expenditure, whereas it makes an insignificant impact on GDP growth. The absence of qualitative data is one of the major limitations of this study. Apart from that, the limited scope of this research on Southeast Asian countries is another limitation.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.