The purpose of this paper is to (1) evaluate a proposed conceptual model based on integrated Technology Acceptance Model (TAM) and Corporate Social Responsibility (CSR); (2) compare the differences between Vietnam and South Korea regarding the effects of consumer perception of CSR activities and technology acceptance on intention to adopt mobile banking. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese and Korean banking customers. The results showed that there is a difference between South Korea and Vietnam with regard to intention to use mobile banking services. While the effects of social responsibility and environmental responsibility on trust, trust on perceived usefulness, perceived risk on intention to use, perceived usefulness on intention to use were significant in the context of Vietnam but those effects were not significant in South Korea. Therefore, this study has attempted to fill this gap by empirically examining some of the important factors influencing the adoption of m-banking from the Vietnamese and Korean customers’ perspectives. Finally, practical and theoretical implications for both banks and researchers in the m- banking context are also discussed in the concluding section.

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach’s Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-ofuse positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user’s attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.