The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietnam in the period from 2011 to 2018. The study used 3SLS-GMM (Three Stage Least Squares - Generalized Method of Moments estimator) and GMM-HAC (Generalized Method of Moments - Heteroskedastic and Autocorrelation Consistent estimator). Empirical evidence shows a strong simultaneous relationship: increased corruption will increase regional income disparities, income inequality, and increase fiscal decentralization. In addition, the results also suggest that an increase in per-capita income will reduce the level of corruption, or better control corruption of each province. The degree of increase in income inequality, which reduces fiscal decentralization, is the same for trade liberalization. All demonstrate that there is a simultaneous relationship between fiscal decentralization, corruption, and income inequality. In a region of high public governance quality, fiscal decentralization positively effects its economic growth. This issue will indirectly increase income inequality between provinces within a country. Our findings imply that a country’s fiscal decentralization strategy should be linked to improving corruption control and local governance effectiveness, indirectly improving income inequality between localities or regions.

The paper aims to investigate the impact of trade integration on business cycle synchronization for the East Asian countries during 2005- 2017 based on the endogeneity hypothesis of Optimum Currency Area criteria. We test the determinants of business cycles by calculating bilateral trade, financial integration, and business cycle synchronization. Applying the system Generalized Method of Moments for dynamic panel data models, the results show that business cycle synchronization is highly associated with trade and financial integration. These findings confirm the endogeneity hypothesis that more trade integration will mitigate asymmetric shocks, and have a positive impact on the business cycle synchronization. The increased trade intensity and financial linkage lead to more correlated business cycles in East Asia. Apart from trade and financial integration, the trade structure differential, monetary policy similarity also influence the business cycle comovement. The significantly negative impact of trade structure differential on business cycle synchronization suggests that countries with less similar structures are more likely to undergo asymmetric shocks. The results also indicate that monetary policy matters for output comovement. This study recommends that the East Asian countries should focus on bilateral trade as well as financial integration with each other to reap benefits from the integration process.

The purpose of this study is to identify elements of job crafting impacts on work engagement and individual work performance in Vietnamese commercial banks. The research data, collected from 226 bank officers, uses the quantitative research tools as: Cronbach's Alpha Analysis, Explanatory Factor Analysis, Confirmatory Factor Analysis as well as Structural Equation Modeling. The results of the hypothesis test show that only two hypotheses (H2, H3) are accepted: the impact of cognitive crafting on work engagement of bank officers (H2) and the impact of work engagement on individual work performance (H3). However, three remaining relationships (H1, H4, H5) are not accepted in the study: the impact of relational crafting on work engagement of bank officers (H1), the impact of relational crafting on individual work performance of bank officers (H4) and the impact of cognitive crafting on individual work performance of bank officers (H5). The study results indicate that cognition on job crafting leaves positive impacts on work engagement, leading to individual work performance enhancement. On the other hand, the relational crafting element implies contribution on neither collective nor individual working performances. Furthermore, no direct effect of cognition on job crafting to individual performance has been identified.

This research aims to evaluate the current state of technology of enterprises in Vietnam in comparison with several countries in the AEC economic community, thereby to propose several recommendations to Vietnamese enterprises in order able to promote technology innovation activities, create competitiveness with enterprises in the region. Qualitative research methods are used through statistics and comparative descriptions from data collected from various sources: WEF, World Bank, CIEM, General Statistic Office. The study results show that Vietnamese enterprises still have many limitations in technology, originated from their small business scale (capital and labor), the current research capacity is still low, the funding for this activity is not high and the accessibility of the capital is still difficult. According to the Global Competitiveness Index, Vietnam's science and technology indexes are low compared to other AEC-developed countries including the availability of the latest technology; the acquisition of technology at the enterprise level; the capacity of improvement; quality of scientific research organizations..., which shall be a major barrier for Vietnamese enterprises to have to overcome to be able to create the competitiveness when entering the global market. From then on, the authors proposed solutions for two subjects, enterprises and government, to help Vietnamese enterprises to overcome this barrier.