his study is conducted for evaluating the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. Based on literature review and the results of some interviews, dependent variable of the motivation for accounting human resources by material stimulation includes seven attributes. The study has also performed some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for measuring the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. The results show that the motivation for accounting human resources by material stimulation achieved an average of 3.74 and with Cronbach's Alpha coefficient greater than 0.6. The study does not find any difference on evaluation of the motivation for accounting human resources by material stimulation in terms of gender and job experience. Based on the findings, some recommendations are given for improving the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi.

This study examines the effects of entrepreneurial orientation, social media, and managerial ties on the business performance of small and medium-sized enterprises (SMEs) in Vietnam. In addition, the mediating effects of social media and managerial ties on the causal relationship between entrepreneurial orientation and firm performance is investigated. A total of 180 senior managers of SMEs were collected for data analysis by using partial least squares structural equation modeling. The results reveal that entrepreneurial orientation strongly enhances social media and managerial ties, which are determinants of business performance. Specifically, entrepreneurial orientation has no direct impact on firm performance; but the mediating effects were confirmed. Based on the results, our study highlights some theoretical contributions and suggests practical implications for practitioners in Vietnamese SMEs to improve firm performance effectively and efficiently.

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.

The primary purpose of this study is to measure the technical efficiency of 30 doctorate-granting universities, the universities or the higher education institutes with PhD training programs, in Vietnam, applying the sensitivity analysis of data envelopment analysis (DEA). The study uses eight sets of input-output specifications using the replacement as well as aggregation/disaggregation of variables. The measurement results allow us to examine the sensitivity of the efficiency of these universities with the sets of variables. The findings also show the impact of variables on their efficiency and its “sustainability”.

This study aims to investigate the relationship among performance risk, safety risk, social risk, psychological risk, satisfaction, and intention to use Grab in Vietnam. Validated measurements were identified from a literature review. A convenience sample of 276 respondents was collected through online and offline survey. It was then analyzed by using SPSS and AMOS software. A reliability test, EFA, CFA and SEM were implemented. The results of this study indicate a negative relationship between safety risk and satisfaction and intention to use Grab cars. In addition, passengers’ satisfaction influenced intentions to use Grab cars. However, performance risk and social risk show no effect on satisfaction and intentions to use Grab service. The main contribution of this study is to create a framework of the effect of perceived risk types on intention to use Grab cars. The users care about their own safety and information security. In addition, the issue of said psychological risk is important because consumers are concerned about health and infectious diseases.

This paper investigates the effects of corruption and long-term investment of businesses in Vietnam using the General Least Square (GLS) estimation method for businesses in 63 provinces in Vietnam from 2016-2018. The results show that corruption was an important factor affecting the long-term investment decisions of Vietnamese enterprises. The ability to predict corruption of businesses can explain the phenomenon of part of the cash flow of businesses flowing out of production and business. Informal costs related to low-level administrative procedures act as “grease” to help businesses reduce time costs, but when the total amount of unofficial expenses exceeds 10% of revenue of businesses, they become a burden for businesses and restrain them from making long-term investments. Corrupted public officials' behavior has led businesses to misallocate resources and prevent them from making long-term investments. The result shows that the East Asia paradox holds only for the case of informal costs related to administrative procedures in Vietnam.

This study analyzes the factors affecting the intention of using mobile applications (apps) for room-sharing in Vietnam. The research model is inherited and developed based on the unified theoretical model of technology acceptance and use (UTAUT2) by the specific conditions of Vietnam. The analysis results from 346 users show that the intention to use mobile apps for room-sharing services in Vietnam is influenced by expected benefits (i); expected effort (ii); social influence (iii), hedonic motivation (iv), trust (v), and perceived security (vi). Expected benefits, hedonic dynamics, and expected security have an important influence on the using intention among these factors; thus, application providers need a valuable solution to enhance the functionality of their applications on these aspects to meet the customers' increasing requirements.

Covid-19 has been causing a large-scale pandemic, along with the rapid development of information technology. Information technology means such as digital applications will be one of the effective tools to help manage public investment and investment in general in Vietnam. Public investment management at autonomous universities in Vietnam is in the final stage of completion in terms of procedures, legal documents, and implementation. This study was designed to shed light on the factors that affect the management of public investments at Vietnamese autonomous universities. The study's data was gathered from a survey of 126 public investment managers at autonomous universities in Vietnam. Factor analysis and multivariate regression methods were used to analyze the influence of factors on public investment management at autonomous universities in Vietnam. According to research findings, the capacity of public investment management agencies at autonomous universities; Distribution of funds for the implementation of public investment projects; administrative procedures, legal provisions, and the actual context affect public investment management at autonomous universities in Vietnam. With Standardized Coefficients = 0.482, distribution of funds for implementation of public investment projects at schools at autonomous universities were the most influential factors. The research results are the foundation for proposing solutions to improve the efficiency of public investment management at these universities in Vietnam such as promulgating legal documents, building public investment management processes suitable to the characteristics of universities, developing, and proactively implementing works in investment management and operating results of public investment in autonomous University.

With advanced technology, service providers have used multiple channels to get customer feedback. Online complaints are considered a useful solution for many service providers. If the online complaints are appropriately resolved, this not only helps recover customer satisfaction but also enhances the service image in customers' minds. This study applies structural equation modeling (SEM) to determine the affecting factors on online complaint intention and service recovery expectation in e-banking services. Research data are collected by random sampling with a sample size of 206 customers who have ever experienced e-banking service failures. The study demonstrated that customers' intention to complain online is influenced by attitude towards online complaints, complaint experience, and service failure severity. Besides, online complaint intention positively influences customers’ recovery expectations for e-banking service failures.

The objective of the article is to assess the influence of corporate social responsibility and Government environmental regulation on sustainable growth and development of Vietnamese seafood enterprises. Data was collected for 3 months with valid votes for analysis of 658 enterprises. The results show that both social responsibility, government environmental regulation, and ecosystem innovation strategies have a statistically significant positive impact on Enterprise sustainable business growth of Vietnamese seafood enterprises. At the same time, the ecosystem innovation strategies are fully mediating in the relationship between Government environmental regulation and Enterprise sustainable business growth.