This paper examines the effects of the business environment on the labor productivity of Vietnamese manufacturing firms in the period of 2010-2018 using enterprise-level panel data drawn from Vietnamese Annual Enterprise Censuses and province-level surveys of the Provincial Competitiveness Index. Results show that in addition to traditional determinants, variables related to ease of business are found to contribute significantly to the labor productivity throughout the sample. The results support the arguments that Vietnam’s government policy in building a good business environment plays a crucial role in stimulating the economic growth, especially in terms of a broaden base for the economic development. Empirical studies about the in-depth effects of institutional changes on the labor productivity in the manufacturing industries will be fruitful research agenda.

Enterprise Resource Planning (ERP) systems are the largest software packages of information systems adopted by many organizations all over the world. The utilization of ERP systems has been considered as a key determinant of competitive advantages. The main objective of the present study is to propose a model of the accountant’s satisfaction in using enterprise ERP systems. Data were collected by using a questionnaire survey of almost 225 accountants working from 42 large Vietnamese construction firms. The results show that accounting benefits, ERP system quality and management commitment had significant effects on accountant’s satisfaction in the ERP environment. The study also indicate that the management commitment had an impact on ERP system quality and ERP system quality had a positive relationship with accounting benefits as well. Based on these findings, implications for managers in Vietnamese construction firms in providing accounting information quality are discussed.

Web 2.0, focusing on user involvement and cooperation, is vital for online marketing. To succeed in such a cutthroat industry, every online business must place a premium on earning and retaining clients' trust and loyalty in the digital realm. The study's objective is to ascertain whether or not electronic consumer loyalty and online trust are enhanced by social media marketing. The results of the poll, which included 596 individuals, showed that social media marketing tools had a significant effect on consumers' faith in and commitment to businesses through digital channels. The results of this study will hopefully add to what has been applied to social media marketing for online businesses.

The study has surveyed 285 manufacturing enterprises in central Vietnam as a representative sample, through which the research has analyzed the current status of operation of manufacturing enterprises in Central Vietnam. The research results also pointed out 5 factors: (1) Labor; (2) Enterprise size; (3) Financial management capacity (4) Capital structure and (5) System of policies and legislation in descending order of affecting the performance of enterprises through regression model. Besides, the study has given specific policy suggestions through the current situation and research model to improve business performance for manufacturing enterprises in Central Vietnam in the future.

This study was designed to analyze the factors influencing the utilization of an E-Learning system in training repatriated workers in Vietnam's urban regions in the new context. According to research findings, professional qualifications and education have a significant influence on the income and employment of repatriated workers in urban regions. E-Learning systems are employed as an effective channel to transfer information and skills to workers in urban areas to fulfill the improvement of professional certifications and professional abilities of workers. The analysis results also show that several factors have a significant impact on the usage of the E-Learning online training system for employees in Vietnam's urban regions, including the factor representing the ease of use of the E-learning system, Easy access to E-Learning system scale has the highest influence score with coefficient 0.932, the factor Learners feel useful, the scale of saving time getting to the study location has an influence coefficient of 0.965, and the element reflecting the joy of learning, the scale of getting more highly rated experiences have the greatest influence with a coefficient of 0.942. Data for the study were obtained from 188 repatriated laborers in urban regions of Vietnam. The multivariate regression analysis method and factor analysis were utilized to analyze the data in the study with the help of SPSS 20.0 software.

University autonomy is a necessary condition for the implementation of advanced university governance methods to improve and enhance the quality of training. This study aims to examine the influence of factors on linkage between public universities in the context of university autonomy in Vietnam. Using quantitative research methods, through multiplicative model analysis, with a scale of 528 samples being managers, experts, scientists at public universities which are then divided by different sectors. The results show that there are 5 factors that favorably influence the linkage between public universities in the context of autonomy with the order of influence defined as: Information sharing; Goal consensus; Financial resources; University brand values; Commitment. Based on the research findings, the authors propose a number of recommendations to strengthen the linkages between public universities in the context of university autonomy in Vietnam.

This study aims to investigate the effects of experience and gender of the managers on the relationship between internationalization and business performance of manufacturing firms in Turkey. Based on data collected by the World Bank for 263 manufacturing enterprises in Turkey and by regression estimation, the results show that the relationship between internationalization and firm performance was enhanced when the manager had more years of experience. In contrast, this relationship will be reduced when the business has a female executive manager. The result adds to the empirical evidence and reinforces the theory of internationalization, especially in transition economies. The implications of the research are to help policymakers to promulgate appropriate policies to support and accelerate the internationalization of businesses.

The study aims to explore the impact of internal social capital banking on the operations of commercial banks in Vietnam. The study is executed in two phases. Phase 1 uses the expert method to build scales and design survey questions. In phase two, scale test and structural equation model analysis (SEM) are performed with a sample of 243 questionnaires for directors and deputy directors of branches of 32 commercial banks in Ho Chi Minh City. It also analyzes the contribution of the structure of the relational network within the bank and the quality of the relational network. The research results show that internal banking social capital affects all three operations; namely mobilization, lending and service provision of the banks. Based on the research results, the study proposes an analytical framework to improve the quality of internal banking relationships.

Financial information that meets the user’s requirements must be accurate, sufficient, timely and reliable. Consequently, national laws and international auditing standards require the auditor to provide confidence in the audited financial information. To achieve this, the auditor independence must be ensured. The objective of this study is to identify factors affecting the auditor independence in financial statements audit in Vietnam. The identified factors are audit tenure; the provision of non-audit services; economic dependence; employment with audit clients; competition within the external audit market; the risk to the auditor from the provision of poor-quality audit services, and the disclosure of financial relations. Data of the study were collected through a survey of auditor, audit firms and users of financial statements such as managers, investors, accountants, etc. The findings are the basis for proposing recommendations to more enhance the auditor independence and audit quality in financial statements in VietNam.

This article examines 57 companies listed on the Ho Chi Minh City Stock Exchange from January 1, 2015 to March 31, 2020, to check whether or not investors' sentiment impacts the return of these stocks. Investor's daily sentiment towards each stock was measured by the psychological line index. The results of the study using both regression methods, Fama-MacBeth and General Least Squares, show that the influence of investor sentiment to return stocks in the stock market was significant and could not be ignored. Besides, the psychological factor of investors, their trading behavior causing stock supply-demand imbalance were all important factors affecting stock return. The study also found that the effect of firm size on stock returns was more pronounced when both investor sentiment and behavior were used in research models. The finding from this study suggests that individual investors who trade stocks every day can use psychological line index, which is one of the groups of decision-making indicators.