In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers’ satisfaction; they often have certain requirements for each accounting job’s position. The study aims to identify and measure factors affecting the employers’ satisfaction with accounting graduates in Hanoi, the important locus of firms’ labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach’s alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers’ satisfaction with accounting graduates in Hanoi, including students’ experience before graduating (SEG), reputation of universities (RU), and university’s recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers’ satisfaction with accounting graduates in Hanoi.

The paper examines the determinants of employee engagement in the not-for-profit organization (NFPO) sector. A structured questionnaire survey of 205 NFPO employees in Vietnam was employed, preceded by in-depth interviews with NFPO associates and managers. After a multiple regression analysis to study the impact of five independent variables on one dependent variable, the study reveals that Work design and Work-life balance are positively and significantly associated with employee engagement. Of which, Work design is measured by the level of job fit, job autonomy, job challenge, and job meaningfulness. On the other hand, Work-life balance involves measurement aspects consisting of how reasonable the workload is and organizational support. Meanwhile, different from the business world, Leadership, Learning and Development, and Recognition do not show statistically positive impacts on employee engagement in NFPOs. Still, they are crucial back-supporting factors to ensure employee experience at work. Further, the study finds that personal growth contributes a great part to keep employees in the sector motivated. This paper brings the area of study to the forefront in an effort to benefit the practice of human resources management in NFPOs as well as support employees in the sector with a higher quality working experience.

In recent decades, the research field of entrepreneurship phenomenon has significantly increased in both quantity and sophistication. In Vietnam, paradoxically, while creating a new business venture has become a tendency, the interest in studying entrepreneurs seems not to be thoroughly investigated. This research aims to evaluate the factors that affect the entrepreneurial intention of information technology (IT) students in Vietnam. The authors make use of mixed methods including both quantitative research method and qualitative research method. The qualitative research method is employed to identify meanings, confirmations, adjustments, and compliments for concept-measurement variables in the conceptual model. Quantitative research is conducted from a sample of 424 IT senior students across many universities in Vietnam. Questionnaires have been sent to students to evaluate the measurement scale and appropriateness of the research model. Results from multiple regression highlighted five independent variables affecting the dependent variable, the entrepreneurial intention, in a descending order as following: entrepreneurial educational environment, personal characteristics, perception of feasibility, entrepreneurial supports, and financial accessibility. In addition, this research has proved that the variable attitudes towards entrepreneurship partially mediated among the interrelationship of the aforementioned variables. From this research, the authors make some recommendations to enhance entrepreneurial intentions of IT students in Vietnam.

Entrepreneurship has become an important topic for governments to shape and influence the quantity and quality of entrepreneurship and improve policy toward the entrepreneurial economy. This study investigates the factors affecting the entrepreneurial decision of nascent entrepreneurs belonging to Generation Y in Vietnam. A mixed-method including both qualitative and quantitative methodologies was utilized. A focus group was carried out with 11 participants for exploring, reviewing, and testing content validity of constructs and measurement items. The conceptual model and hypotheses were developed using data collected by a questionnaire survey. The cross-sectional survey method was applied. A sample of 221 respondents was constituted, by both electronic and paper surveys with non-probability and convenience sampling techniques. SmartPLS 3 software was employed to analyze the data collected. The results show that nine factors were affecting the entrepreneurial decision of nascent entrepreneurs belonging to Generation Y in Vietnam, including entrepreneurial education, family background, entrepreneurial ecosystem, perceived behavioral control, social valuation, perceived opportunity, attitude, entrepreneurial self-efficacy, and entrepreneurial intention. The findings show the importance of entrepreneurial education, social value, and ecosystems. Therefore, in order to promote successful entrepreneurship, it is necessary to strengthen entrepreneurship education and have a strategy for the improvement of the entrepreneurship ecosystem.

The purpose of this research is to identify factors affecting consumer’s brand preference toward environment-friendly products like electric vehicles in Bangkok, Thailand. The researcher conducted the study based on a quantitative approach and adapted a nonprobability sampling as a convenience sampling method. The data were collected from 400 respondents living in Bangkok, who are 18 years old and above, with significant knowledge of electric vehicles. This study adapted the Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) to examine the model accuracy, reliability and verification influence of various variables. The results revealed that social influence has significant effect on environment concern as well as a positive effect on attitude. The initial significance of environment concern leads to a positive effect on fuel efficiency, followed by brand preference. Lastly, attitude has a significant effect on brand preference as attitude of consumers toward environment-friendly products affects the encouragement of brand preference, which largely depends on individual opinion. From an environmental concern, the researchers identified fuel efficiency and attitude having a positive and significant effect on brand preference toward environment-friendly products for electric vehicles. The authors also found that environmental concern and social influences on green purchasing behavior were significantly interrelated.

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies’ annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

Nowadays, many construction engineering and technology enterprises are evolving to find that prosperity is driven and inspired by an open economy with dynamic markets and fierce multifaceted competition. Besides brand and product uniqueness, the ability to quickly provide customers with quotes are matters of concern. Such a requirement for prompt cost estimation of construction investment projects with the use of a construction price index poses a significant challenge to contractors. This is because the nature of the construction industry is shaped by changes in domestic and foreign economic factors, socio-financial issues, and is under the influence of various micro and macro factors. This paper presents a fuzzy decision-making approach for calculating critical factors that affect the construction price index. A qualitative approach was implemented based on in-depth interviews of experts in the construction industry in Vietnam. A synthetic comparison matrix was calculated using Buckley approach. The CoA approach was applied to defuzzified the fuzzy weights of factors that affect the construction price index. The research results show that the top five critical factors affecting the construction price index in Vietnam are (1) consumer price index, (2) gross domestic product, (3) basic interest rate, (4) foreign exchange rate, and (5) total export and import.

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

This study was conducted to analyze factors affecting acceptance of smart farm technology. Smart farm technology is rapidly being introduced to agriculture in accordance with the progress of the 4th Industrial Revolution, but research on this is still little. Therefore, in this study, based on the unified theory of acceptance and use of technology (UTAUT), a research model reflecting the characteristics of smart farm technology was constructed. To test this, empirical analysis was performed. A survey was conducted for students in smart farm technology education and adult male and female farmers who are currently planning to operate smart farms. Valid 204 sample were used for analysis. The hypothesis test was based on multiple regression analysis using SPSS 24 statistical package. For the mediating effect and moderating effect, Process Macro 3.4 based on the regression equation was used. The results of testing the hypothesis are as follows. First, in the causal hypothesis test, it was shown that performance expectancy, social influence and price value have a significant positive effect on the intention to use smart farm technology. On the other hand, effort expectancy, facilitating conditions were not tested for a significant influence on the use of smart farm technology. As a result of analyzing the mediating effect of trust, it was found that trust plays a mediating role between performance expectancy, effort expectancy, social influence, facilitating conditions, price value and intention to use smart farm technology. In particular, the effort expectancy has not been tested for a direct significant effect on intention to use smart farm technology, but it has been shown to have an impact through trust. Trust was found to be a full mediating between the effort expectancy and the intention to use the smart farm technology. The current IT level of prospective users has been shown to play a moderating role between performance expectancy, facilitating conditions and intention to use smart farm technology. In particular, the IT level was found to strengthen the relationship between performance expectancy and intention to use smart farm technology. Based on the results of these studies, academic and practical implications were suggested.

The study investigates the factors influencing the innovation activities in the enterprises in the Binh Dinh Province, Vietnam. By employing the dataset from a survey in 200 typical enterprises in Binh Dinh and using the Exploratory Factor Analysis and regression analysis, we found that there are eight factor groups affecting the innovation activities of enterprises. They include management of innovation promotion; market research capacity; leadership inspiring innovation; culture of innovation; human resources for implementing innovation; network connection; disseminating/sharing knowledge; and impact of producing/serving technology. All these factors strongly affect the innovation activities, which plays an important role in promoting the sustainable development of the Vietnamese enterprises, with the statistical significance level at 1%. Moreover, findings also show that, among these factors, the market research capacity is the strongest determinant of the innovation activity in the enterprise. An increase of 1 point of capacity of market research will increase the innovation activities in the enterprise by 0.114 point. It is followed by the management of promoting innovation, leadership inspiring innovation, and disseminating and sharing knowledge, with 0.104, 0.103 and 0.102 score, respectively. On the other hand, network connection is the weakest factor, with the score of 0.07 point.

Capital mobilization is a traditional business of commercial banks and is one of the core foundations for the development of a bank. Capital mobilization is the main input in the operation of a bank, and this is also the basis for generating output for credit activities as well as other banking activities. This study aims to determine the main factors that affect the decisions of individual customers to put savings deposit in Vietnamese commercial banks. Survey data collected from 403 individual customers were analyzed to provide evidence. The results from the multiple regression analysis by using SPSS software revealed that all scales in this study were reliable, and there were six components impacting the savings deposit decision of individual customers from the strongest to the weakest in the following order: the form of promotion, bank brand, service quality, interest rate policy, and employee knowledge and attitude. Besides, the finding showed customers who have high income tend to have a stronger decision on savings deposits in commercial banks. The main findings of this article provide some empirical implications for marketers in banks and serve as a suggestion to improve these factors in order to retain and attract individual customers’ savings deposit decisions.

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher–administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach’s alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

The study aims to identify and measure factors affecting the salaries of employees in manufacturing enterprises in Hanoi, the important area of Vietnam’s economy. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. Based on the literature review and results of interviews, a total of 350 questionnaires were sent to participants; 300 of them met the standards and were subject to be analyzed. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify six main determinants influencing the salaries of employees in manufacturing enterprises in Hanoi, including Paying views of business leaders (PV), Financial ability of the enterprise (FA), Capacity of workers (CW), Capacity of the contingent of employees engaged in salary work (CC), Role of grassroots trade unions (TU), and State policies and laws on labor – salaries (STL). Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better job satisfactions for employees in the future. On this basis, the authors propose a number of recommendations to improve the salaries of employees in manufacturing enterprises in Hanoi.

The fourth industrial revolution has attracted much academic attention in these past few years. However, research on systematic and extensive factors affecting adoption of Industry 4.0 by SMEs in developing countries, especially in Vietnam, has been unavailable. This study aims to explore the impact of factors that influence the actual adoption of Industry 4.0 by SMEs in Ho Chi Minh City. Mixed-method research was utilized in this study including in-depth interviews of 12 participants and quantitative research of 396 respondents who are representative of SMEs by both online and via paper surveys. The SPSS and SmartPLS 3 software were employed to help analyze the collected data. The results indicate that perceived development of the human resource, perceived on-time, perceived saving cost, perceived improve product quality, perceived saving time, perceived ease-of-use, business resources, and conditions of the business environment, perceived usefulness, perceived enhanced customer relationship, and adoption intention, all have a positive significant effect on actual adoption of Industry 4.0. The results seem to suggest that managerial efforts aimed at increasing the factors’ perceptions of adoption of Industry 4.0 and personal relevance of the technology will contribute to implementation success, where success is defined as effectual usage of the Industry 4.0.

By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of “intention to apply management accounting”, in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

The study investigates the impact of factors on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam. The survey was carried out in three phases: 1) a draft survey form; 2) in-depth interviews with experts; 3) design questionnaire. The survey respondents were people who had knowledge of environmental information in mining enterprises in Binh Dinh province, including: accountant, chief accountant, financial deputy director or director. The questionnaire was is sent directly or through Google Form tool. The author received 162 responses votes from the survey respondent, out of which 13 were unusable due to missing data. Thus, 149 valid responses votes were used. This study employs Cronbach’s alpha analysis, exploratory factor analysis and multivariate regression analysis. The results showed the influence of five different factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. While the pressure of stakeholders has a negligible influence, the remaining four factors (coercive pressure of government agencies, environmental awareness of senior executives, business characteristics, accountant qualifications of environmental ac

The objective of this study is to analyze factors affecting purchase intention and conduct price sensitivity analysis of Korean Shine-muscat for Chinese consumers. Logit model has been set up to find purchase intention with survey data which was conducted in Beijing China. The results show that the high-income, unmarried consumers are more sensitive to the price of Korean Shine-muscat than low-income, married consumers, but have higher purchase intention. Also, consumers who perceive Korea positively and those who prefer Korean dramas are more sensitive to the price but have higher purchase intention. Consumers with a high monthly purchase frequency of Shine-muscat have higher purchase intention of Korean Shinemuscat, but are more sensitive to the price. The results of this study can be utilized as basic information for promoting the export of Korean Shine- muscat to China.

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

The study seeks to identify factors affecting the choice of a university by first–year Business Administration students in Vietnam. Probability sampling is using Stratified sampling of 500 students from five private universities in Ho Chi Minh City surveyed by convenience sampling. This paper employs mixed research methods – measuring Cronbach's Alpha, EFA, Regression and using PATH model – to test the hypotheses of the research model. The results of the study identify five factors: Prestige, Geographical location, Facilities, Attractiveness of the field and Media. All these factors have a positive influence on the standing of the university brand. It means that the higher the Prestige, Geographical location, Facilities, Attractiveness of the field and Media, the higher the university brand. The results indicate that Geographical location is the most influential factor to enhance the private university‟s brand. Bringing Geographical location is, thus, advisable to enhance a university standing. The brand plays a determining role in students' trust when selecting a university. Media is still the top concern of new students when they choose to study at a university. Media still remains an important consideration for new students when choosing a university. So, this factor should be utilized by universities to enhance their attractiveness.

The study aims to assess factors affecting intention to purchase green products in Vietnam. The study employs samples from customers who have actually experienced green consumption in Vietnam. The samples were collected by convenient sampling methods. The survey obtained 206 responses with full information. The survey was conducted from October 2019 to January 2020. The measurement scale was a 5-point scale with 1- completely disagree and 5- strongly agree. This study employs factor analysis and structural equation modelling analysis. The results showed that the social and environment sustainability awareness have positive effects on altruism of customers who are interested in green consumption. Altruism also has the same direction on green purchase intention. Besides, the attitude toward buying green and health consciousness affects green purchase intention. At the same time, the altruism and attitude towards buying green products also influence positively on green purchase intention. Besides, the health consciousness positively affects attitude towards buying green products. The results show that the health consciousness has a negative impact on intention to purchase green products. The findings suggest that it is necessary to raise customers' health consciousness, customers' altruism from disseminating knowledge about environmental protection as well as society to enhance the green consumption in Vietnam.