This study aims to determine the effects of different factors influencing on civil service intentions to conduct whistleblowing. The factors include attitudes toward whistleblowing, organizational commitment, personal cost of reporting, wrongdoer, ethical environment, gender, and ethnicity. We conduct survey on 135 employees who work for financial audit institutions in Central Java Province of Indonesia. The results of the study indicate that attitude, organizational commitment and ethnicity had positive effects on whistleblowing intentions, while retaliation views and violator status had a negative effect on the intention of doing whistleblowing. However, the ethical environment and gender did not affect the intention of civil servants to do whistleblowing. It can be concluded that in the formation of intentions to conduct whis-tleblowing, there is a need for existence of self-control from various limitations.

This paper examines the factors affecting human resource for small and medium-sized enterprises (SMEs) in the Fourth Industrial Revolution in Vietnam by using survey data from labors who worked in SMEs in Thai Nguyen, Vietnam. It then empirically examines the relationship between human resource development and a range of factors, using Exploratory Factor analysis and Multivariate regression analysis. The results indicate that six factors were more strongly affected SMEs human resource development in Industry 4.0 such as SMEs human resource development policy, System of training and vocational institutions, The development of science and technology, State and provincial policies for human resource development for SMEs, Business manager and Individual employee. In Vietnam, State and provincial policies for SMEs human resource development is the most influential factor on human resource development in Industry 4.0.

This study aims to determine the effect of financial education, financial literacy, and financial behaviour from teacher’s perspective. Primary data were obtained using questionnaire to measure all variables by surveying 96 teachers of senior high school and vocational school in Greater Jakarta, Indonesia. Due to the different scales in measuring the variables, data were analysed using Structural Equation Model-Partial Least Square. The findings conclude that there was a positive relationship between financial literacy and financial behaviour, but financial education had an insignificant effect on financial behaviour and financial literacy.

The objective of this investigation was to identify the current organizational culture of the financial system of the province of Huancayo and the culture that they wanted, to serve as a complement to the traditional indicators of the sector. The Organizational Culture Assessment Instrument (OCAI) was practiced on 412 workers from 16 financial institutions. It is a quantitative, non-experimental and descriptive study.

The continues growth of online network is visible and obvious which extend the impact of electronic word of mouth (E-WOM) on different online platforms that has dramatically increased. Subsequently consumer buying decision will be affected as well. Online trust is a significant factor here due to its role in influencing airline e-ticket purchasing intention. The purpose of this research is to investigate the role of online trust on mediating the relationship between e-WOM and airline e-ticket purchasing intention. The online research questionnaire survey technique was used in this research to examine the dimensions on E-WOM, online trust, and purchasing intention on airline e-ticket purchasing intention towards 311 respondents. Purposive sampling techniques was used in this research and structural equation modeling was used to test the research hypotheses. The study results confirm that E-WOM has an impact on online trust and airline e-ticket purchasing intention. The findings of this research provide valuable information to future researchers and airline companies’ marketers and managers who employ on booking system, also it is useful for individuals to pay more attention on the credibility of E-WOM and whether or not they should trust the source.

This study was conducted to explore the relationship between e-learning service quality, e-trust, and e-loyalty in Vietnam, an emerging country. Data collected from 666 students were analyzed by exploratory factor analysis, confirmation factor analysis and linear model using SPSS 20.0 and AMOS 20.0 software. The results indicate that e-trust and e-learning service quality had positive impacts on e-loyalty. The study also shows e-learning service quality and e-learners' privacy and security affect e-trust positively. Besides, there is a positive and significance relationship among e-learners' privacy and security, e-learning support service quality, online course material quality and e-learning service quality. However, it is not yet possible to prove the role of online instructor quality in e-learning service quality.

This study investigates the environmental marketing strategy in hotel industry. The study also chooses Aqaba Special Economic Zone Authority (ASEZA) as a case study. The study population consists of a tourist in Aqaba. The study distributes 1000 questionnaires and manages to collect 900 properly filled ones and determines 800 as valid questionnaires. All questions are designed in Likert scale and the results are analyzed using different statistical test. The results indicate that the size of the hotel, the implementation of the recycling program, in addition to saving money, increases customer satisfaction.

The purpose of this study is to offer better understanding to the dimensions of e-service quality and relationship quality by building on previous literature on e-service quality of tourism sector in Jordan. Moreover, the study also aimed to study the influence of Electronic Service Quality on relationship quality within the tourism sector in Jordan from the customer's perspective. The Electronic Service Quality is represented by information quality, ease of use, reliability, privacy and responsiveness. The population of the study consisted international tourists, who visited (Dead Sea) Jordan during summer 2019. A convenient random sample was taken amounted (400) participants and PLS was used to examine the study hypotheses. The researchers found that there was statistically significant influence of the Electronic Service Quality on relationship quality. The study also indicates that ease of use, privacy and responsiveness had significant positive influence on relationship quality. The researchers recommended the use of electronic services and focus on the dimensions of e-service quality on tourism electronic services especially in Jordan.

The paper aims to identify main factors affecting customers' decision to use mobile banking in Viet Nam. The research team conducted a survey among people who have not yet used and have been using mobile banking at commercial bank branches in three regions: Northern, Middle and Southern of Viet Nam. Based on the theoretical framework from UTAUT2 model combined with Belief and Security Awareness, the authors propose a research model to identify factors affecting intention and behavior of using mobile banking, with 600 questionnaires. The result indicates that several factors were evaluated to be more important than others were. The research points out that “Facilitating condition” did not affect intention of using mobile banking, however “Security awareness” and “Trust” positively affect the customer intention. Moreover, “Security awareness”, “Hedonic motivation” and “Social Influence” are factors that have the strongest effects on intention to use mobile banking. In addition, the result also illustrates the relationship between “Culture” with “Benefit Expectancy”, “Effort Expectancy” and “Hedonic motivation”.

Along with the rapid development of information technology, cloud computing has brought many benefits to users in handling work via the internet, especially in the field of accounting. However, Vietnamese enterprises are still at early stage of cloud computing accounting implementation. The purpose of this study was to apply the Technology Acceptance Model (TAM) in the applications of cloud computing technology in accounting in Vietnamese enterprises. Data was collected through a Structured questionnaire from 112 accountants and managers in Vietnamese enterprises through purposive method. After collecting, the data is synthesized by excel file, processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The research model was established with 4 factors effecting the intention to use cloud-based accounting software: (1) Perceived usefulness, (2) Perceived ease of use, (3) Perceived convenience, (4) Perceived safety and privacy. The result indicates that perceived usefulness and perceived ease of use had positive impacts on the enterprises’ intentions to use cloud-based accounting software. Additionally, the study found a positive relationship between perceived convenience and perceived ease of use on perceived usefulness; perceived convenience also had a positive impact on perceived ease of use. However, perceived safety and privacy did not significantly affect the intention of cloud-based accounting software use.