This research aims to investigate the determinants of business performance in Vietnam small and medium sized firms. The study employs a sample of 100 construction-listed enterprises in the Vietnam Stock Market. The author collects data on time series of October 2020 based on the financial statement and annual reports of the Vietnam construction listed companies. The survey data are collected by email and internet sources. This study also identifies the factors that affect the business performance enterprises in Vietnam. The author processed data via STATA 14.0 and SPSS 20.0 software. The research results indicate that (1) government support policies, (2) education level of enterprises owner, (3) enterprises scale, (4) society relationships of enterprises and (5) revenue growth rate affect the business performance of construction- listed enterprises in Vietnam. In addition, the government support policies, education level of enterprises owner, enterprises scale, society relationships of enterprises and revenue growth rate have positive impact on business performance of the Vietnam Construction Listed Companies. In which, education level of enterprises owner and government support policies have mostly positive impacts on business performance. The findings of this study also suggest that the education level of enterprise owners is the highest impact to business performance of the construction- listed firm in Vietnam.

Foreign direct investment (FDI) plays an important role in economic growth for developing countries where there is always a shortage of investment capital. Its role is manifested through promoting economic restructuring, expanding markets, promoting exports, developing human resources and providing new technologies for development. Therefore, FDI has always been addressed as the top concern of governments in developing countries. However, FDI inflows often fluctuate because of many factors related to the competitive environment, such as market size, economic openness, competition in labor resources, etc. There are many empirical studies related to FDI inflows. However, most of these studies are carried out in developed countries. Meanwhile, in developing countries, there is not as much as this kind of study. On the other hand, the empirical research results are not consistent. This article will analyze the factors affecting FDI in the Northwest region of Vietnam in the context of global economic integration in the period of 2000 - 2019, from which we draw out the policy implications that can be applied to Vietnam.

Based on the financial statements of real estate companies listed on Vietnamese stock market, the study has been conducted on factors affecting capital structure. The paper uses GLS (generalized least squared) estimation method related to panel data as well as testing to select the most appropriate model. Research results show that profitable real estate businesses, the ratio of fixed assets to total assets and the number of years of operation have a negative effect on capital structure. In contrast, renewable energy, size and growth are three factors that have positive effects on capital structure. In addition, the corporate income tax rate does not affect the capital structure decisions of real estate businesses. Through research, recommendations for the real estate business executives have been proposed to build an effective capital structure.

The aim of this study is focused on how monetary, energy consumption and other factors affect economic growth of the country of Vietnam. Based on collected secondary data covering from the World Bank and Vietnam’s General Statistics Office from 1985 to 2019, and some data collected from the State Bank of Vietnam, Vector Autoregressive Model was considered to apply in order to investigate this relationship. Results show that there exists an association among monetary policy, renewable energy and the country’s economic growth. Especially, the country’s exchange rate shows no influence on its economic growth while interest rate has negative effects and particularly money supply and renewable energy have a positive influence on the same direction and has a strong impact on economic growth.

This study aims to examine the causal relationship between foreign direct investment, exports and economic growth in Dong Nai province, Vietnam from 1999 to 2019. The study uses several economic models such as Vector Auto Regression - VAR (p), Vector Error Correction Model (VECM) and Granger causality tests to evaluate relationships between research model variables. The results show that foreign direct investment and exports have the positive effects on Gross Regional Domestic Product (GRDP). Therefore, this study recommends some policy implementation to simulate the foreign direct investment. Particularly, the policy makers in Dong Nai province should be aware of the role of foreign direct investment and export incentive policies, which is an important driving force for the socio-economic development of Dong Nai province, Vietnam.

Agriculture is an industry with potential and advantages for development, but it is increasingly difficult to attract foreign direct investment (FDI) flows. Up to now, the results of attracting FDI inflows into the agricultural sector have many limitations, not really reaching the industry’s potential. This study will assess the current situation of attracting foreign direct investments into the agricultural sector in Vietnam in terms of FDI capital scale, FDI capital structure based on agriculture standard, investment method, investment partners and by investment recipients. The Red River Delta is one of the two Vietnamese economic regions with highly agricultural production. With the tradition of agricultural production and many favorable natural, economic and social conditions, the Red River Delta can further develop into a major agricultural production area of the country, contributing to economic development of the region and the whole country. However, FDI investment in agriculture in the region is modest compared to the potential of the industry as well as compared to other sectors in the region. While FDI inflow into Vietnam and other sectors in the region tends to increase strongly, FDI into agriculture is very low and has not grown for a long time, which is contrary to the trend of FDI to other sectors of the Red River Delta as well as the whole country and also contrary to the FDI flows to global agriculture.

The article explores the impact of factors in the legal environment on the application of the entire international financial reporting standards for small and medium-sized enterprises. Legal environmental factors include the legal system, the influence of the state role, professional associations and tax regulations. The author adopted the survey of 80 managers and 80 auditors to find out if there is any difference between the financial reporters and the financial reporting auditors on the impact of the legal environment. Through T-Test with SPSS 26 software, the author found that the tax factor is highly appreciated for both managers and auditors, especially for managers. The auditors assessed that the entire application of IFRS would bring benefits more than the costs while the managers assessed that the costs would be more than the benefits. Through the survey results, the author suggests limiting the impact of tax on accounting and further improving the role of professional associations.

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

Organizing function is the significant component of management guaranteeing the success of construction works. Many studies have been emphasizing on the topic of critical success factors (CSFs) within construction works, yet the results have rarely emphasized examining organizing behaviors within public construction work management; these less researched topics were the aims of this study. To fulfil this research aim, a regression analysis design was employed. Data were collected using questionnaires conducted from 139 professionals involved in public construction works management in Vietnam. The structural equation modelling (SEM) technique with partial least-squares estimation (PLS) was utilized to analyze the data. The results revealed 6 behavioral dimensions (i.e., structure organizing (OR1), authorization organizing (OR2), coordination organizing (OR4), human resource organizing (OR3), job organizing (OR5), responsibility organizing (OR6) to assess organizing function in terms of public construction work management. The study also reveals that structure organizing (OR1), authorization organizing (OR2), coordination organizing (OR4) have significant effects on management effectiveness (ME). In addition, coordination organizing (OR4) acts as the mediator of Human resource organizing (OR3), job organizing (OR5); while responsibility organizing (OR6) indicates an indirect influence through the mediator of OR5. The success of this approach is expected to reinforce the contribution of organizing function and suggest a useful tool for supporting the professionals in enhancing public construction work management.

Employees’ knowledge sharing and innovative work behavior play an important role for the development of Vietnam telecommunication enterprises. Knowledge sharing along with two central processes; namely knowledge donation and collection, fosters employees’ innovative work behavior of Vietnam telecommunication enterprises. Based on a sample size survey of 396 Vietnam telecommunication employees and exploration factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM), the study determines factors such as trust, enjoyment in helping others, knowledge self-efficacy, management support, using information and communication technology significantly influence knowledge donation and collection. At the same time, knowledge donation and collection have positive impacts on employees’ innovative work behavior of Vietnam telecommunication enterprises. Finally, several suggestions for enhancing employees’ knowledge sharing and innovative work behavior of Vietnam telecommunication enterprises managers are given.