Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.

Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enter-prises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.

This paper presents an empirical investigation to identify the effects of different factors on the performance of North western public hospitals in Vietnam. Data were collected by using questionnaire delivered to 426 participants drawing from 42 public hospitals in the Northwest provinces of Vietnam. The study used correlation regression to determine the effects of different factors on the performance of the hospitals. The study used balanced score card method to study the effects of non-financial along with financial factors on the performance of the hospitals. The results show that financial figures were the most important factors influencing on the performance of the hospitals followed by customer, mission, internal process, training and staff development. Based on the research results, some key recommendations were proposed aiming to improve the performance of the public hospitals in Vietnam.

This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA) and International Ac-counting (IAS/IFRS). Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.