This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service firms. Based on the data collected, we use Cronbach’s Alpha, EFA and regression model for learning the effect of different variables on the quality of accounting human resources. The results show that three outside determinants including International integration of accounting, Policy of accounting human resource development and Accounting labor market needs had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi to ensure sustainability, including applying international financial report standard (IFRS) in Vietnam, strengthening cooperation between universities and businesses, and improving the quality of the labor market.

According to the survey results of the International Accounting Standards Board (IASB), currently, 131/143 countries (accounting for 93%) have had official statements on the application of IFRS with different forms. Among countries which have not permitted IFRS application, there is also a tendency to adjust the national accounting standards system to match up to IFRS. Vietnam is preparing a roadmap for the application of IFRS in 2022. This paper conducts a study with 23 in-depth interviews and survey with 92 experts who are university lecturers, researchers from research institutes, experts in the fields of securities, banking, finance in order to collect some ideas on the roadmap, subjects and scope of IFRS application; assess the benefits and challenges when applying IFRS; then give the implications of IFRS application process in Vietnam. The ideas are consistent with the opinion that preparing IFRS financial statements will improve the transparency of financial statements. However, experts think that the biggest challenge when adopting IFRS is associated with high expenses. Therefore, most opinions suggest that businesses need 3 to 5 years to prepare human resources and other necessary conditions for IFRS application. In addition, in the first period, there is a need to apply IFRS to listed companies, public companies, foreign-invested enterprises, encourage large companies to apply voluntarily. Besides, the study suggests some implications about the implementation process for organizations, individuals and the government.

The literature suggests that strategic thinking is a single learning loop based on a number of strategic theories. Therefore, this study examines the relationship between strategic thinking and strategic human resource management (HRM) in banking industry of Jordan. We also look at whether human capital can be used to boost the relationship between strategic thinking and strategic HRM. In order to achieve these objectives, the researcher conducts an explanatory, applied, and cross-sectional investigation where the instrument of this study is a questionnaire. The proposed study of this paper uses structural equation modeling to examine the hypotheses of the survey. The result shows that strategic thinking had a positive and significant effect on strategic HRM. Moreover, human capital has a positive and significant effect on strategic HRM. The implications of the results are discussed for human capital and the author concludes with the research agenda and recommendations on how future banks can effectively benefit from strategic thinking and human capital to enhance strategic HRM.

This study seeks to utilize the theoretical literature and empirical studies of human resource management, resourced based view and management control system to derive the concept of interactive control capabilities, in an effort to explore the role of effective organizational learning on the capabilities of technological innovation and company performance. The study places the importance of interactive control capabilities and capabilities of technological innovation as an important element of company performance. The study was conducted in the smelting and metalwork industry in Tegal, since Tegal was nicknamed the innovative Indonesian Japanese whose industries were carried out by skilled hands and simple tools. Amos 24 software was used as a multivariate analysis tool to verify the hypothesis. The research findings verify the correlation between effective organizational learning and the capabilities of technological innovation and company performance by mediating interactive control capabilities. Based on the empirical research findings, the recommendations offered are the concept of interactive control capabilities that play an important role in improving innovative capabilities and business performance. Technological innovation is one of the drivers and fundamental instruments of growth strategy. The involvement of top management which is accompanied by the exchange of interactive information will motivate the learning process in all organizations to avoid uncertainty while ensuring that the information is not manipulated by subordinates, as well as updating strategies.

University educational system plays an important role for the development of any country. Most industries normally rely on highly educated people with different skills and the universities are also responsible for training leading edge technology skills. During the past few years, there have been tremendous efforts to empower Vietnamese universities and to put more efforts to increase their ranking internationally. The purpose of this study is to determine the appropriate leadership style on higher education institutions and the role of the leader in promoting academic research at Vietnamese universities. Excellent and effective leadership is needed to develop employees as a sustainable competitive advantage. The leaders of organizations normally have difficulty in speeding up the performance of their followers. Individual performance is studied and evaluated in both scholarly and practical literature. Employee engagement is not only a moderator concept established in organizational theory, but it also offers a variety of views and theories. This paper designs a questionnaire and distributes it among 232 students to measure the effect of transformational leadership in higher educational organizations. Regression analysis is used to measure the effects of different components of transformational leadership on the performance of organizations. The survey results indicate that the Transformational leadership could actually be effective when they are allowed autonomy in organizations, especially on the budget. In summary, the results of the investigation clarify the role and importance of transformational leadership in organizations.

The Gratification Obtained is an essential part of media studies. It analyzes the gratifications obtained by the media users. This paper reveals findings from observations towards the digital media users in four countries in Southeast Asia using 5 key indicators; namely self-expression, learning needs, leisure & entertainment, escape from real life and killing time, with an analysis from the demographic perspective of the respondents including gender, education, country and age. The results of the survey show that gratifications obtained in the digital media in these countries were not correlated with gender and education, but it was different or correlated with country and age of the respondents.

The primary objective of this study is to investigate the effects of personal attitude toward entrepreneurship, self-efficacy (individual characteristics) and social capital, country norms (environmental characteristics) on entrepreneurial intention among students at universities and colleges in Vietnam. By collecting data from 210 students in Vietnam, authors employ the quantitative approach such as certain descriptive statistics, explorative factor analysis (EFA), KMO and Bartlett test, correlation coefficient analysis, ANOVA test and multiple regression analysis to test hypothesizes. The study investigates the relationship between entrepreneurial attitude, self-efficacy, social capital, country norms and entrepreneurial intention. The result of this research indi-cates that a large proportion of students only study and only a small percentage of them study and run their own business. In terms of willingness to take the risks, the highest figure belongs to the neutral level. In addition, the correlation coefficient and multiple regressions analysis indicate that all four factors were positively associated with entrepreneurial intention. Specially, country norms are seen as the most influential factors on entrepreneurial intention, followed by social capital, personal attitude, and self-efficacy, respectively.

This study aimed to measure the impact of attitude, social influence, and perceived usefulness on e-money adoption intention. Data were collected using an online instrument involving 264 participants in Indonesia, and 287 participants in Turkey. Data were analyzed using exploratory and confirmatory factor analysis, and structural equation modeling and there were five hypotheses to be tested. The results of the study indicated a significant impact of attitude on adoption indention. Also, a significant influence of perceived usefulness on attitude and adoption intention was also detected. Moreover, a significant effect of social influence on perceived usefulness and adoption intention was observed. However, there were different results when the calculation focused on participants in each country. This study discussed recommendations for practitioners and future studies.

The primary objective of this study is associated with the management of educational system in schools using Three Law Auguste Comte at Pesantren Tebuireng Jombang, East Java, Indonesia. Since June 2006 the Tebuireng Islamic Boarding School has been providing the Islamic education. However, in these schools, the students coming from other schools do not have Islamic education and face difficulty while taking courses. Additionally, the students of Tebuireng Islamic Boarding Schools are not familiar with traditional education, such as science-based subjects; mathematics, chemistry, physics, biology and management. Therefore, man-agement of educational system is required in Tebuireng Islamic Boarding Schools. For this purpose, data were collected from the teachers of these schools by using a questionnaire survey. Partial Least Square (PLS)-Structural Equation Modeling (SEM) was used to analyze the data. Findings of the study revealed that all levels of education in Islamic schools (Pesantren) should provide science-based subjects rational, among others: mathematics, chemistry, physics, biology, management, etc. Moreover, there should be a balance between Islamic education and science-based education.

This paper has been retracted.

This study investigates the behavior of foreign investors’ investment decisions in Vietnam stock market, an emerging stock market. The study employs time series quarterly data over the period from quarter 1, 2005 to quarter 4, 2018 which extended before and after the global financial crisis in 2008. The results indicate that foreign investors were positive feedback traders in Vietnam stock market. Concurrently, the findings of GARCH model also reveal that foreign investors’ investment decisions in Vietnam stock market were influ-enced by unusual past shocks. However, these decisions lack the stability and periodicity. These are some empirical evidence on foreign investors’ behavior of investment decisions in Vietnam stock market. These results also provide the authorities in Vietnam a basis to develop suitable policies in order to comprehensively restructure the stock market to aim the international integration and increasing the capacity of capital attraction for foreign investors.