This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam. 6 factors were selected to measure the application of management accounting in enterprises through correlation and regression analysis. The results showed that 5 out of 6 factors positively associated with the level of management accounting application; including firm size, organizational culture, organizational structure, technology and human resources operations. In particular, corporate culture has the highest impact and opinion of managers has the lowest impact on management accounting application. Business environment has a negative impact on management accounting application in enterprises. Based on the research results, suggestions and recommendations are proposed for enterprises regarding application of management accounting. The research provided an overview of management accounting application and its benefits to enterprises. Whereby, it helps managers have a better understanding of management accounting and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their management accounting practices and improve the current management process applied in organizations.

The purpose of this paper is to provide a method of process reference to supply chain relationships in a downstream sector. It serves as a tool to analyze collaboration between entities in the supply chain strategy. The study is categorized into the case study research in Malaysian oil palm refineries. The data collection is accomplished through semi-structured interview using snowball sampling and observation by visiting four oil palm refineries based on selecting non probability sampling technique through purposive personal judgment. Most of downstream industries select produced end products with the aim of getting greater margins. Nevertheless, a process reference analyzes that the downstream industry distributes semi-finished products to the international market than producing end products in the local market. There are the effects of supply chain relationships between upstream and downstream. Furthermore, entities that have the high dependencies tend to follow the strategy of the dominant entities consequently network of business process driven by the strong entities. The result gives implication to leverage SCOR model for analyzing the supply chain relationships between entities. It can be applied to any industry that decide the effective collaboration with their supplier, distributor and buyer.

Nowadays, development and sustainability are often combined in the analysis of regional and local processes. In this case, the definition of both competitiveness and sustainability of development require adequate interpretation and quantitative assessment. Territorial marketing is used as a tool to assess the competitiveness of a region. The main purpose of our research is to analyze the methodological and practical aspects of the sustainable development strategy of competitiveness of the Kazakhstan regions and the ways to implement it based on territorial marketing. Among the crucial indicators of territorial marketing, which this article tackles, supply chain management draws particular interest. Each indicator includes a set of criteria that best describe it. This is a 10-point rating system, where the region that showed the best result gets 10 points. It is assumed that based on the generally accepted methods the overall competitiveness can be measured, considering the competitiveness of the 5 mentioned indicators, as well as their assessment with regard to the competitiveness of their criteria. The research results showed that the aggregate indicator for all the regions is below average. The findings show that the Turkestan and Pavlodar regions are the most competitive in supply chain management, having the largest number of shipments. The overwhelming majority of Kazakhstan enterprises are small enterprises, which suggests that the logistics services market is still developing. The use of modern information technologies will optimize warehouse operations. A positive result is ensured by effective local regulation since doing business in Kazakhstan is relatively cheap. In our research, we offer some recommendations for improving the territorial indicators that determine the competitiveness of regions.

The article was conducted on 529 textile enterprises in the Vietnam Textile and Garment Business Directory 2018 with the aim of assessing the impact of global supply chain management practices on competitive advantage and operational efficiency. After using PLS - SEM analysis techniques on Smart PLS 3.0, the results show that the global supply chain management practices of Vietnam's textile and garment industry had a positive impact on the performance of Vietnam textile and garment enterprises. In addition, competitive advantages such as Customer Loyalty, Employee Satisfaction and Corporate Reputation had no intermediary role in the relationship between global supply chain management and operational efficiency in Vietnamese textile enterprises.

This study aims to investigate the influence of green supply chain management practices on community empowerment and poverty reduction in the region of Indonesia. Primary data collection technique like questionnaire was adopted and a sample of 305 respondents was finally collected. For the better understanding, a structural model was developed for the green supply chain factors and community empowerment. For analyzing the data, descriptive findings, confirmatory factor analysis, structural equation modelling and finally regression analysis were applied. Through structural equation modelling, it is found that all three factors of green supply chain (eco design, environment friendly approaches, and green manufacturing and distribution) had positive and significant influence on community empowerment in Indonesia. In addition, findings under regression analysis show that for the poverty reduction factors green supply chain can also play significantly when integrated through all three factors. As per the implication, this research is a meaningful contribution in the field of green supply chain management practices, community development and poverty reduction.

This paper investigates the impact of supply chain finance (SCF) and financial development on profitability of real estate firms in Vietnam over the 2013 - 2017 period. This is the first empirical research examining the impact of financial development on firm profitability. By employing GMM (generalized method of moment), this paper reveals the important role of supply chain finance (SCF) and financial development in profitability of real estate firms. Specifically, firm profitability (P) is influenced negatively by cash conversion cycle (CCC) and positively by financial development (FD). In addition, profitability is negatively correlated with control variable of financial leverage (LEV) and positively associated with control variable of firm size (SIZE). The findings reveal the role of supply chain finance and financial development in firm profitability which policymakers as well as managers at real estate firms can apply suitable methods in order to improve firms’ profits.

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.

Poultry industry is a key sector in the Indonesian economy, producing and supplying sixty five percent of all animal protein and with ten percent employment share of labor in national economy. Over the last thirty years, there has been an increase in production of agro food globally. Economists agree that demand of agro product has increased due to population growth, product consumption and the increased income. In Indonesia, poultry production has not been able to meet the demand which makes it difficult to supply produced chicken to remote areas. Moreover, in Indonesia, the supply chain network of poultry production does not meet the demand of this growing sector Hence, a well-established supply chain system is required for this sector. Large production companies should create a proper supply chain system by integrating poultry product modularity Such an interaction between companies having SCM skills and poultry suppliers will enhance poultry business performance. This study employed a cross sectional research mode and designed a survey to collect data from poultry production units in Indonesia. Results reveal that due to suppliers’ involvement and integrating product modularity make a significant positive effect on poultry business performance. In addition, it was also revealed that SCM skills were moderating positively in poultry business performance which in turn helped poultry producer to develop a better supply chain network. It is recommended that government should make appropriate polices to develop better supply chain networks for the economic growth of country.

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.

Supply Chain Management (SCM) is the set of approaches used for the appropriate integration and utilization of suppliers, manufacturers, warehouses and retailers to ensure the production and delivery of products to end users in the right quantities and at the right time. Integration of the stages in the supply chain can make it more effective and profitable as a whole. In the present study, an integrated production and distribution problem in a two-stage supply chain is considered. The supply chain consists of m manufacturers with different locations and rates of production, and a distributer that delivers the ordered products to customers in different locations. Here, products are seasonal and perishable and must be delivered before a specified time. To characterize the problem, a Mixed Integer Programming (MIP) model is proposed and to solve the proposed model, a Hybrid Simulated Annealing (HSA) and a Genetic Algorithm (GA) with mixed repair and penalize strategies are introduced. Computational results of HSA are compared with those of the GA algorithm as the current best algorithm for solving similar problems in the literature.