This study is conducted to investigate the impact levels of determinants on customers' decision to use payment services via mobile devices in Hanoi, Vietnam. Data were collected from a survey of people living in Hanoi city of Vietnam who may or not use mobile payment services. Based on the theory of technology acceptance and use (UTAUT) developed, we design a research model with six determinants including expected efficiency, effort expectations, social impact, safety and security, perceived costs and supplier reputation. The results show that determinants of expected efficiency, expected effort, social impact, safety and security and supplier reputation (except perceived costs) had positive impacts on the decision of customer. However, the degree and order of impact varies between two groups of unused and already used customers. In particular, the determinants of effort of expectation, safety and security, reputation of suppliers had the strongest impacts on the decisions of customers in both groups in using payment services through mobile device. Based on the findings, we give suggestions for managers and service providers in developing this kind of service in Hanoi, Vietnam as a case study for emerging countries.

This paper conducted an indepth assessment on the efficiency of the impacts of trade agreements on rice exports during the period from 2000 to 2015. Based on the secondary data published by the General Statistics Office of Vietnam and the World Bank, the study employed random boundary gravity model to quantify the capacity of Vietnam to exploit rice export potential when participating in trade agreements, or in other words, to estimate the inefficiency in operation of rice export activities of Vietnam under the impact of trade agreements. The results show that rice export activities have not promoted well (at a low level) the impact of the trade agreements that Vietnam has participated in and not all trade agreements have a trend to increase the capacity to exploit rice export potential. Since then, this study provides some recommendations to improve the impact of trade agreements on rice exports in developing countries including Vietnam.

This study selects and employs the model of Dwyer and Kim (2003) [Dwyer, L. & Kim, C. (2003). Destination competitiveness: Determinants and indicators. Current Issues in Tourism, 6(5), 369-414.] to assess the competitiveness of tourist destinations, in particular, the sea and island tourism in Nghe An province of Vietnam in the general development of sea and island tourism; based on the comparison with other similar destinations and top destinations in Vietnam. The study also indicates strengths and weaknesses of the sea and is-land tourism in Nghe An. We collect both qualitative and quantitative data and the results show that Nghe An stands in the middle position among five studied localities, reaching a level between neutral and good. Most of the competitive criteria of Nghe An are a little higher than Thanh Hoa and Ha Tinh but much lower than Da Nang and Khanh Hoa. Market demand is viewed as the strongest aspect of the sea and island tourism in Nghe An with criteria brand and the friendly/hospitality of local people, employees and office staff while the results of tourism activities and resources especially natural tourism resources are underestimated.

This study was conducted to investigate the effects of different factors influencing on employment of accounting graduates in Hanoi, Vietnam. The necessary data were collected using some questionnaires from ac-counting graduates working for enterprises in the area of Hanoi, Vietnam. Based on the data collected, Cronbach’s Alpha, Exploratory factor analysis (EFA) and regression model were implemented for learning the effect of each independent variable on employment of accounting graduates. The results show that five determinants including accounting student factor (ASPF), Part-time work before graduation (PWBG), information technology (IT), University factors (UF) and Related legal and policy environment (RLPE) had posi-tive relationships with the employment of accounting graduates. Based on the findings, some recommenda-tions were given for improving the employment of accounting graduates in the area of Hanoi, Vietnam.

This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam. We use PLS analysis on Smart PLS 3.0 and test the scale’s reliability with Cronbach’s Alpha index and the total correlation on the software of SPSS 22.0. The results show that the characteristics of audit firm, customers, auditors, characteristics of the audit and the relationship between the audit firm and customers had positive effects on the audit fee. The moderate role of auditor's age, qualification in the relationship between the auditor's characteristics on the audit fee are also verified. The findings reveal that the higher level the auditors are, and the more experiences the auditors are, the higher the cost of audit fee is. The results of multi-group analysis between auditors and customers group show that auditors believed that the characteristics of customers had the strongest impact on audit fees, whereas the audited clients claim that the characteristics of audits had the strongest impact on audit fees.

The objective of this study is to assess the impact of corporate social responsibility (CSR) and risk management (RM) on financial performance (FP), and evaluate the moderate role of firm size in the relationship between risk management and financial performance. The study was conducted on a re-search sample of 389 Vietnamese textile firms. The results show that corporate social responsibility (CSR) was an optimal measure to minimize risks and improves financial performance. The good CSR policy reduces corporate risk and improves financial performance. Other way, the bad CSR policy increases corporate risk and impacts negatively on financial performance. In addition, the moderate role of firm size in the relationship between risk management and financial performance is statistically significant.

Culture is a powerful tool to communicate values and promote objectives of public interest that are broader than wealth creation. The economy of culture entails both cultural and creative sectors. The contribution of the culture to the economy has gradually been acknowledged, with the development of the cultural industries. Using the input output table methods, this research presents one way of measuring the economy of culture focusing on the impact of final consumptions of culture industry’s output on the growth of value added (GDP). Also, this study employs forward and backward linkage indicators of cultural industry that reveals the relationship between the cultural industry and other sectors in the economy. With the data from 2007, 2012 and 2016 input – output tables, the results show that although the contribution of cultural product consumption to the GDP is less than other sectors, the contribution of the cultural consumption to economic growth is quite high. The power of dispersion index of cultural industry in both 2012 and 2016 is quite high and nearly equal to 1, meaning that a unit of cultural industry change will lead to one unit of change in other industries, thus in turn leads to double the number of changes in value added of the whole economy.

This research is conducted for assessing the relationship between disclosure levels of environmental accounting information and financial performance. Data were collected from the firms listed in Vietnam from 2013 to 2017, including the firms disclosed and the ones did not disclose the environmental accounting information. The study uses two regression models to investigate the rela-tionship between environmental accounting information and return on assets. The results indicate that there was a close relationship between disclosure level of environmental accounting information and financial performance. In addition, there was a difference in terms of financial performance between the firms had not disclosed environmental accounting information and the ones disclosed the environmental accounting information.

This study was conducted to measure the level of economic linkage in key economic zones in central Vietnam generally and to measure the level of economic linkage in the tourism sector. Secondary data were collected from the Statistical Yearbook published by the General Statistics Office and the Local Bureau of Statistics and primary data collected from surveys of 102 hotels and tourism firms in the center of Vietnam. We used the Moran Index (I) to quantify overall economic aggregation across the region and that scoring method was used to measure the degree of linkage in regional tourism. The results show that the level of overall regional economic linkages was very low and this was also relevant when analyzing the tourism sector in some areas of the center of Vietnam. Based on the results, some recommendations are given for strengthening economic linkages in key economic regions of 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.