Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.

Banking financial performance (BFP) has been recognized as a causation of human resource management (HRM). The causal linkages from HRM practices to BFP are different. Nevertheless, almost none of the studies has ranked and compared this difference among the practices of HRM in enhancing BFP. The current study applied an analytic hierarchy process to rank the relative importance of HRM practices. For the robustness of the results from the process of analytic hierarchy, the current work employed an analytic hierarchy process to reassess the relatively important levels of HRM practices on BFP as well. The findings are robust across both of the techniques. The practice of training and development (TT) plays the most critical part in BFP, followed by the practice of performance evaluation (PN) and the practice of reward system (RM) as the third most important. In contrast, the practice of recruitment and selection (RN) takes the least important position in BFP. Moreover, the findings also provide statistical evidence on the causal links from the practices of HRM to BFP. This work makes some contribution to how managers should decide on HRM practices in order to obtain the best possible BFP.