This study aims to discover the relationship between CMA Techniques and Supply Chain Performance at logistics enterprises in Vietnam. Based on qualitative research methods combined with quantitative research, the survey subjects were 300 accounting staff and managers of large logistics enterprises in Vietnam. Qualitative research is used to summarize the business situation of the companies, build research models and hypotheses based on literature review and get opinions from the managers and accountants about the quality of the questionnaire. The study has developed a scale to evaluate the Supply Chain Performance of the businesses according to the Balanced Scorecard model. Quantitative research is used to measure and explain the relationship between factors in the model using SPSS and AMOS tools. The results of the linear structural model show that CMA Techniques have a positive impact on the Supply Chain Performance of logistics businesses in Vietnam. This study also demonstrates that CMA Techniques have a positive impact on Financial Performance, Internal Business Process, Learning and Growth, Customer Perspectives of the businesses. Based on these findings, the author proposes recommendations for governments and the companies to improve the effectiveness of CMA Techniques, thereby improving their Supply Chain Performance.

The research aims to find out the factors influencing teachers’ behavioral intention and usage behavior of information technology (IT) in lectures based on the Unified Theory of Acceptance and Use of Technology (UTAUT) with structural equation modeling (SEM) support-ed by AMOS 20 software. The study examines the impact of performance expectancy, effort expectancy, social influence, and subject characteristics on the teachers’ behavioral intention, which is later examined along with facilitating conditions and habit on the teachers’ usage behavior of IT. Data is collected from lecturers working at economic university in the northern area of Vietnam. The result shows direct positive effect of performance expectancy, effort expectancy and subject characteristics on teacher’s behavioral intention. Moreover, behavioral intention, facilitating condition and habit later on have influenced on teacher’s actual use behavior. Finally, the research indicates that younger teachers have stronger behavioral intention of apply IT in lecturing.

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.