This study is conducted to investigate the impact of corporate social responsibility (CSR) on supply chain management (SCM) and financial performance, and the effect of SCM on financial performance through the mediate role of corporate reputation and customer loyalty. In addition, the study tests the moderate role of firm size and the ratio of export products in the relationship between SCM and financial performance. The research sample is 389 Vietnamese garment and textile firms by collecting through survey questionnaire. The results show that corporate social responsibility has a positive impact on SCM and financial performance and SCM has a positive impact on financial performance. However, firm reputation and customer loyalty do not have any mediate role in the relationship between SCM and financial performance. Firm size and export product ratio play a moderate role with statistical significance in the relationship between SCM and financial performance.

Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.