This study develops a mediating model to explore the relationships between organizational characteristics, manager’s knowledge, management commitment, user involvement, information quality, and management information system effectiveness in small- and medium-sized enterprises in Vietnam. Adapting scales from previous research, the authors designed questionnaires, which they distributed to respondents in Vietnamese small- and medium-sized enterprises. Also, by employing a meta-analytic path analysis throughout structural equation modelling (SEM) with sample of 356 respondents, authors indicate that organizational characteristics are directly related to management information systems effectiveness. Moreover, manager’s knowledge, user involvement, and information quality show their important roles in the increase of management information system effectiveness, yet management commitment does not indicate a similar role in the growth of management information system effectiveness. Bootstrapping is utilized to discover the meditating role of information quality, illustrating that quality information mediates the linkages between user involvement, organizational characteristics, and management information systems. However, the mediating role of information quality in the relationship between management commitment, manager’s knowledge, and management information systems is not significant. This study contributes to the management information system literature as well as to enhance MIS effects in small and medium-sized enterprises.

The purpose of this study is to investigate factors affecting the leadership capacity of middle managers and then evaluate the corresponding effect on the performance of subordinates in Vietnamese economic and defense enterprises. Data for the study was collected from questionnaire survey of 15 economic and defense enterprises, preceded by in-depth interviews with respondents who are subordinates of the departments/divisions of these enterprises. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. Our results show that the determinants of the leadership capacity of mid-level managers in defense and economic enterprises include: (i) personal qualities and qualities of managerial officials (understanding, courage), fairness, assertiveness and compliance), and leadership behaviors of two leadership styles – (ii) a transforming leadership style (influenced by ideals, inspirations, concerns) subordinates, stimulating intellect) and (iii) transactional leadership style (rewarding, detecting and handling problems for subordinates). Based on these results, our study suggests that middle managers should possess superior knowledge, care more about subordinates, understand the strengths and weaknesses of each subordinate, always be creative, assertive and courageous people as well as have high standards of competency and morality in order to become outstanding leaders in Vietnamese economic and defense enterprises.

This study aims to examine the relationship of the four factors that increase the protection of minority shareholder investment. The factors are non-controlling shareholders, corporate governance, free cash flow, and shareholder wealth. The data for this study is obtained from the 2017 annual reports of 136 Thai public companies listed in the Market of Alternative Investment of Thailand (MAI). The analysis uses a multiple regression model to determine which factors encourage and which inhibit the protection of minority shareholder investment. The study tests four hypotheses. The results rejected H1 because non-controlling shareholders have negatively correlated with minority shareholder investment protection (beta -0.155 and p-value 0.050). The results accepted H2, H3 and H4 as follows. H2: corporate governance has positively correlated with minority shareholder investment protection (beta 0.17 and p-value 0.031). H3: free cash flow has positively correlated with minority shareholder investment protection (beta 0.214 and p-value 0.007). H4: shareholder wealth has positively correlated with minority shareholder investment protection (beta 0.318 and p-value 0.000). The major findings suggest strong minority shareholder investment protection was enhanced by increasing corporate governance, free cash flow and shareholder wealth. The protection of minority shareholder investment needs to reduce non-controlling shareholding pattern.

노동위기, 고실업 및 복지 위기에 대한 시민사회 집합적 대응과 국가 필요성에서 발생한 사회적기업 (장원봉, 2008)의 생존성에 대한 의문은 지속적으로 제기되어 왔다. 이를 증명하기 위해 경제적 가치 뿐만 아니라 사회적 가치 분석법 등 다양한 관점이 존재하였다. 본 연구에서는 사회적 기업에 대한 중요성 에도 불구하고 실질적인 성과 평가가 이루어지지 않는 시점에서 사회적기업의 지원정책과 성과의 관계 를 명확히 분석하고, 성과 분야에 대한 집중적 지원 방향성을 설정하는데 목적이 있다. 본 연구 실증 결과를 살펴보면 사회적기업의 사회적성과 중 대표적인 고용증대효과에 대해선 외부지 원금이 긍정적인 영향을 미치며, 매출액은 고용증대에 직접적 연관성이 높았다. 업종별로는 보건간병 분야와 환경위생분야의 취약계층 및 일반 근로자 창출이 다른 업종에 비해 뚜렷하였다. 또한, 외부지원금의 경우 사회적기업의 경제적, 사회경제적 성과와는 무관하였으며, 평균임금수준이 높고 주주가 구성괸 상법상 회사가 다른 현태의 조직보다 사회 경제적 성과가 높았다.

The study seeks to investigate the relationship between knowledge sharing and innovation in garment and textile enterprises. While previous research has found many factors influencing knowledge sharing, little research has been done about the influence of knowledge sharing on innovation in enterprises in developing countries like Vietnam. In particular, the textile industry plays an important role in export, but outsourcing is accounting for a high proportion of trade; it is necessary to increase innovation in order to increase the competitive advantage by internal capacity. The data is collected from a survey of 245 employees at 20 textile and garment enterprises in Vietnam to study the knowledge sharing influence on innovation. The methodology includes pilot study and quantitative method. The pilot study tests the questionnaire on the respondents. The quantitative method applies SEM analysis to measure the knowledge sharing influence on innovation. The results identify eight factors that positively impact knowledge sharing: rewarding, teamwork, management support, joy of knowledge sharing, communication, trust, commitment, and information technology. This study also shows that knowledge sharing affects innovation. The main findings are discussed for textile and garment enterprises to apply innovative capacity in the context of increasing global integration.

Researching the influence and role of CEO overconfidence to dividend policy is important for stock market investors. Therefore, this study was conducted to find out the relationship between CEO overconfidence and dividend policy in industrial enterprises in Vietnam. Data collected from 222 industry enterprises listed on the Vietnam Stock Exchange from 2012 to 2018. Data is collected on financial statements of listed companies. GLS model with panel data is used to analyze regression results. The results show that CEO overconfidence has dividend yield higher than CEO non-overconfidence. At the same time, the dividend payout ratio of enterprises has no difference between CEO overconfidence and CEO non-overconfidence. The results also showed that revenue growth has a positive impact on dividend yield in small enterprises, but negative impact on dividend payout in large enterprises. Research results by firm size have similar results with the general analysis for all enterprises. At the same time, the analysis of ownership type shows that CEO overconfidence has a positive impact on dividend yield of non-state enterprises without affecting other types of enterprises. From these results, the authors also made a number of recommendations to help investors choose businesses to invest in accordance with their strategies.

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.

Economic integration is an indispensable trend in all countries. However, besides the advantages that economic integration brings, there are also disadvantages, such as competition between businesses among states in export activities. Vietnam is a developing country with many advantages, especially, the seafood exporting industry. However, with competitive pressure as well as strategic constraints, Vietnamese seafood exporters still face many difficulties. Therefore, the case study of the Kien Giang province of Vietnam is used to analyze the factors affecting the competitiveness of seafood exporting enterprises. The study applied quantitative research methods with a survey of 350 seafood exporting enterprises in Kien Giang province to achieve the research objectives. The research results identified eleven key factors affecting the competitiveness of seafood exporting enterprises, including (1) vision and strategy of leader; (2) human resources management capability; (3) organization capability; (4) customer-responsive marketing capability; (5) relationship management capability; (6) technical capability; (7) competitors reaction capability; (8) business environment adoption capability; (9) financial capability; (10) products and services innovation capability; and (11) branding management. The research results provided the basis to propose some managerial implications to improve the competitiveness of exporting enterprises in the context of the global economic integration.

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 study examines direct and indirect impacts of organizational commitment on employee motivation through two mediating factors – opportunistic behavior and knowledge sharing – in Vietnamese enterprises. The samples were selected by the non-probability sampling method followed convenient sampling, relatively stratified by localities in Vietnam. The sample size was 636 employees in Vietnamese enterprises. The number of collected online questionnaires was 379, while the number of valid questionnaires was 329. In the direct survey, the number of distributed questionnaires was 750, while the number of collected questionnaires was 421 and the number of valid questionnaires was 307. The total number of valid questionnaires used for analysis was 636. The study used quantitative methods with structural equation modeling analysis. The results indicate that among the components of organizational commitment, normative commitment has both direct and indirect impacts on employee motivation through two mediating factors: opportunistic behavior and knowledge sharing. Meanwhile, affective commitment has only an indirect impact on employee motivation through these mediating factors. Continuance commitment has both direct and indirect impacts; however, it has only an indirect impact on employee motivation through opportunistic behavior. In addition, the results show opportunistic behavior has a negative impact on the knowledge sharing of employees in enterprises.

The research has been conducted to explore the combination of three intangible resources, including social capital, entrepreneurship, and resilience capability on the performance of State Capital Enterprises (SCEs) in Vietnam. Both qualitative and quantitative approaches are applied in the study. An in-depth interview of ten CEOs at SCEs in Vietnam was made to explore new indicators for the contextual latent variables in the research models. By employing the data from the authors’ survey of 568 SCEs in Vietnam in 2019, using Cronbach’s alpha, confirmatory factor analysis (CFA) and path analysis (SEM), the mechanism that social capital impacts on SCE performance has been analyzed. In addition to the direct role, social capital indirectly affects corporate performance through entrepreneurship and resilience capability. It was found that social capital has a larger impact on entrepreneurship than resilience capacity. However, the contribution of resilience capacity to the firm performance is much more than the entrepreneurship’s in Vietnamese context. This study enriches the theory by proposing a measurement scale of the contextual latent variables as a result of in-depth interviews with experts using a qualitative analysis technique. In addition, the path analysis findings suggest practical implications for managers to effectively use their resources in SCEs.

Research on employee commitment to the organization is necessary for human resource management, and the result is applied in practice to improve organizational effectiveness. The aim of the present study is to explore factors affecting organizational commitment at the small and medium-sized enterprises (SMEs) in Vietnam. Besides, the relationship between organizational commitment and job performance is examined as well. The research was conducted on a sample consisting of 67 white-collar workers and 260 blue-collar workers at SMEs. A total of 327 valid complete questionnaires were input into SPSS 20 database for processing to provide evidence. The research model and hypotheses were tested using the technique of the hierarchical multiple regression analysis. The research results revealed that income, reward and welfare, direct manager, working environment, coworker, and promotion opportunity tended to associate positively with organizational commitment. Besides, the finding also showed that, when the employee has a high organizational commitment, it would lead to high job performance. The main findings of this study provided some managerial implications for SMEs, in general, and managers, in particular. It implies that Vietnam’s small and medium-sized enterprises should improve these six factors to retain employees as well as enhance their job performance.

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.

This research investigates the determinants of investment capital size in Vietnam’s small and medium-sized firms. The study employs a sample of 458 small and medium-sized enterprises in the country. The study is based on data collects in the areas of Hanoi, Bac Can, Buon Ma Thuot and Pleiku Provinces at time series data of October 2019. This study also identifies the factors that affect the size of investment capital in medium and small-sized enterprises in Vietnam. Data are processed via STATA 14.0 and SPSS 20.0 software. The research results indicate that (1) business lines, (2) import and export business, (3) type of business registration, (4) business location, (5) operating time, and (6) the percentage of the organization’s capital contribution are factors that impact on the size of the investment capital of the business. Business line and business location have negative impacts on investment capital size. The operating time, the percentage of the organization’s capital contribution, import and export business, and the type of business registration have positive impacts on investment capital size. In addition, the findings of this study also suggest that the operation time has the highest impact on investment capital size of the small and medium-sized firms in Vietnam.

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 paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs’ managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director’s view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs’ financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs’ managers to contact them for their services.

This study aims to analyze the effect of structural Person-Organization Fit and organizational justice on organizational commitment, job satisfaction, Organizational Citizenship Behavior and employee performance. This study is based on a quantitative approach by collecting data using a survey conducted on three SOE’s companies in Indonesia that operate in Makassar City, namely Pelindo. Ltd (Port Company), PLN. Ltd (Electric Company) and Pertamina. Ltd (Oil and Gas Company), with a sample of 90 employees. The study population was all non-managerial permanent employees. Data analysis using Structural Equation Modeling. In structural relations, out of the nine direct tests, there were two insignificant relationships, and in all three hypotheses there was one not-supported hypothesis. When compared between person-organization Fit and Organizational Justice, it is found that organizational justice has a more critical role in building Human Resource performance compared to Person-Organization Fit, because organizational justice is better able to provide job satisfaction and make organizational commitment and OCB as a prerequisite for its formation to better Human Resources performance. With organizational justice, employees will feel more satisfied working, committed to the work and organization, and behaves as a supportive organizational citizen for the realization of the best performance for the interests of the organization going forward.

The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

This study aims to measure the relationship between corporate social responsibility (CSR) and affective commitment (ACO), normative commitment (NCO), and organizational performance in food processing enterprises (FPEs) in the Mekong River Delta, Vietnam. To test the initial model proposed in this paper, a total of 422 owners, directors and managers of FPEs were interviewed from some provinces in the Mekong River Delta. The method of exploratory factor analysis (EFA) is initially employed, then confirmatory factor analysis (CFA) and structure equation modelling (SEM) are used. The results of SEM showed that higher affective commitment was correlated with normative commitment. The results showed that four aspects of CSR toward employees, customers, environment and legal are significant factors. As a result, ACO and NCO act as mediators between CSR and organizational performance. This finding provides strong evidence of the important role of CSR to support positive impacts on ACO, NCO, and orgazational performance (OP). In addition, the success of the organizational performance is also found by contributions of CSR and NCO to its changes. Although ACO does not directly affect performance, it has a positive effect on the NCO. Therefore, it is necessary to enhance the implementation of CSR to promote implementation of organizational commitments.