The purpose of this research was to determine the factors affecting the career choice of students in Tourism in Danang City, Vietnam. The survey adopted some questionnaire from the existing literature, distributed among 350 randomly chosen participants and managed to collect 300 properly filled ones. Cronbach’s Alphas were well above the desirable level and confirmed the overall survey. Exploratory factor analysis (EFA) was implemented to reduce the important factors into six groups and multiple regression analysis (MRA) was executed in order to measure the effects of each group on the career choice. The survey results show that the career choice of students in Tourism was due to career opportunities, belief in self-capacity, culture, intellect and the imposition of others.

Customer perceptions is considered to be one of the key factors determining the success of an enterprise e-commerce system. This study analyzed and pointed out the factors affecting customer perceptions for e-commerce systems in Vietnam through a combination of studies on factors affecting customer perceptions. From that, the authors also made a number of recommendations for Vietnamese enterprises in promoting customer perceptions about e-commerce systems. At the same time, the paper also proposes further research issues.

Total quality management (TQM) is one of the popular management methods in many devel-oped countries, while it is an entirely new method for emerging economies. Although TQM practices contribute to the sustainable development of organizations, it is challenging to adopt this method efficiently. Six criteria factors are playing important roles in TQM implementation, which are: leadership, process management, quality information, employee training, customer focus, and supplier management. Each factor has different roles for firm performance represented by financial performance and non – financial performance. Identifying the relationship between TQM practices and the performance in Vietnamese enterprises, the research investigates the role of non – financial performance as a mediator variable in the relationship between TQM practices and financial performance. Through designing a questionnaire to conduct a survey, this paper studies the mediating role of non – financial performance on the relationship between TQM practices and financial performance utilizing SPSS 20 and AMOS 22 software with 211 Vietnamese enterprises by using SEM analysis. The estimation results propose that non – financial performance plays a vital role as a full mediator in the relation-ship between TQM practices and financial performance in the Vietnam context. In this research, there is no difference in the mediating effect level of non – financial performance between TQM companies & non – TQM companies as well as ISO adopters & non – ISO adopters. The study suggests that Vietnamese enterprises should have strict commitment to place TQM philosophy in actions at this early step of TQM implementation process to achieve considerable benefits in long-term development.

Vietnam is facing a lot of social problems such as excessive resources exploitation, social imbalance, threatened natural environment, etc. The majority of enterprises in Vietnam care about profits and they are blamed for harmful effects on the environment and society. Social responsibility accounting is applied as a tool which evaluates efforts to protect the environment and ensure the social stability of the businesses. Therefore, social responsibility accounting is essential to help administrators propose business strategies combining with environment conservation most appropriately. This research focuses on four factors affecting the application of the social responsibility accounting in Vietnamese enterprises. In this paper, SPSS 20 was used to collect and analysis data from Vietnamese enterprises. From this, recommendations can be given so that the enterprises can apply social responsibility accounting and promote it widely in Vietnam.

This research is conducted to investigate the factors affecting the accounting information systems quality. Data was collected by using questionnaire delivered to 347 participants who are board of director’s members and managers. The statistical methods approaches are employed to address the research issues including Explanatory Factor Analysis (EFA) and Ordinary Least Squares (OLS). The findings showed that various factors had significant impacts on the accounting information systems quality including (i) organization culture, (ii) manager participation, (iii) information technology, (iv) information technology knowledge of managers, (v) accounting knowledge of managers, (vi) accounting information applications, (vii) consultation of external experts and (viii) training activities for users in accounting information systems. Based on the research results, some key intuitive recommendations were proposed aiming to improve the accounting information systems quality of Vietnamese Enterprises.