This paper focuses on the potential adoption of activity-based costing (ABC) in businesses in a developing economy. Through factor analysis, this research identifies the impacts of organizational and cultural factors on ABC adoption. The study employs survey methodology to collect primary data on factors that expect to have impacts on the adoption of ABC. The logistic regression was used to analyze the relationship between these factors and the adoption of ABC. The result indicates that most factors do not cause significant influences on the potential adoption of ABC in the targeted economy, except for the size of company. This indicates that larger companies are more interested in ABC adoption than smaller ones. This result also gives some explanation of the research results.

The study has surveyed 285 manufacturing enterprises in central Vietnam as a representative sample, through which the research has analyzed the current status of operation of manufacturing enterprises in Central Vietnam. The research results also pointed out 5 factors: (1) Labor; (2) Enterprise size; (3) Financial management capacity (4) Capital structure and (5) System of policies and legislation in descending order of affecting the performance of enterprises through regression model. Besides, the study has given specific policy suggestions through the current situation and research model to improve business performance for manufacturing enterprises in Central Vietnam in the future.

The purpose of the article is to determine the factors affecting the satisfaction of Duy Tan University students for online learning during the acute respiratory infection caused by the new strain of Coronavirus (Covid-19). Based on survey, analysis, processing and evaluation of the obtained results, the article aims to focus the analysis within specific limits with the goal of honestly reflecting and thereby offering solutions for the effective use of online learning in the learning process of students. The results show that there are five factors affecting student satisfaction, in order of influence, as follows: (1) Tuition fees; (2) Teaching staff; (3) Interoperability; (4) Facilities and (5) Training programs. Based on these results, the Board of Directors of Duy Tan University will change several factors in order to improve student satisfaction in online learning in the near future.